The tariff classification of an insulated beverage holder from China

N278443 August 26, 2016 CLA-2-40:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 4016.10.0000 Joe Church Lacrosse Footwear, Inc. 17634 Airport Way Portland, OR 97320 RE: The tariff classification of an insulated beverage holder from China Dear Mr. Church: In your letter dated July 7, 2016, you requested a tariff classification ruling. A sample was provided. The merchandise at issue is identified as the Lacrosse Insulating Neoprene Rubber Beverage Koozie. The product is cylindrical in form and is intended to be used for the purpose of insulating a canned or bottled beverage. The beverage holder is composed of cellular neoprene rubber, surrounded by an outer layer of noncellular rubber and an inner liner of textile material. The layer of cellular neoprene rubber is the most substantial component of the beverage holder, and it provides the product with its insulating properties. As a result, the essential character of the beverage holder is imparted by the cellular neoprene rubber. The applicable subheading for the insulated beverage holder will be 4016.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of vulcanized rubber other than hard rubber: Of cellular rubber. The rate of duty will be free. 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 https://hts.usitc.gov/current. 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 Evan Conceicao at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division