N049768 N0 Ruling Active

The tariff classification of a plastic insulated can cooler with freezer gel from China

Issued February 20, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted sample is identified as an insulated can cooler with freezer gel, item 445728. This item consists of a can holder that is made of molded polypropylene (PP) plastic material and is cylindrical in shape. It has an open top and is designed to hold a beverage can. There is a flexible removable sleeve, covered with rows of traction dots, that is situated around the center of the outer perimeter of the can holder. The outer sleeve is made of thermoplastic rubber (TPR) plastic material and is designed to allow for a non-slip grip. There is a plastic sheeting fitted around the inside perimeter of the item, which has six compartments that are filled with cooling gel. When the can holder is placed in a freezer, it can then be used to maintain the coolness of canned beverages. As you requested, the sample will be returned to you.

CBP rationale

The applicable subheading for item 445728 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other.

Full text

N049768 February 20, 2009 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Una Gauthier Barthco International Inc., Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic insulated can cooler with freezer gel from China Dear Ms. Gauthier: In your letter dated January 21, 2009, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The submitted sample is identified as an insulated can cooler with freezer gel, item 445728. This item consists of a can holder that is made of molded polypropylene (PP) plastic material and is cylindrical in shape. It has an open top and is designed to hold a beverage can. There is a flexible removable sleeve, covered with rows of traction dots, that is situated around the center of the outer perimeter of the can holder. The outer sleeve is made of thermoplastic rubber (TPR) plastic material and is designed to allow for a non-slip grip. There is a plastic sheeting fitted around the inside perimeter of the item, which has six compartments that are filled with cooling gel. When the can holder is placed in a freezer, it can then be used to maintain the coolness of canned beverages. As you requested, the sample will be returned to you. The applicable subheading for item 445728 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →