The tariff classification of neoprene beverage holder from China

N291067 November 3, 2017 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Peggy O’Brien Amscan, Incorporated 25 Green Pond Road Suite 1 Rockaway, NJ 07866 RE: The tariff classification of neoprene beverage holder from China Dear Ms. O’Brien: In your letter dated September 29, 2017, you requested a tariff classification ruling. You submitted a sample of an item, 950298, Koozie Modelo UFC. Koozie Modelo UFC is a beverage holder composed of neoprene fabric sewn along both sides to create a cylindrical shape with an open-ended top and measures about 4-3/4" high and 4" wide when flattened. A bottle or can is inserted into the koozie to preserve the cold temperature of the beverage. The koozie is not intended for long tern use, it will be distributed as a promotional giveaway at the celebration of Cinco de Mayo. In your letter, you suggest that Koozie Modelo UFC may be classified under subheading 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. However, that provision provides for confetti, paper spirals, streamers, party favors and noisemakers. A koozie/beverage bottle holder is not analogous to those exemplars. You also suggest that Koozie Modelo UFC may be classified under subheading 4911.99.8000, HTSUS which provides for Other printed matter, including printed pictures and photographs: Other Other: Other: Other. The General Notes within the Chapter 49 Explanatory Notes state, “With the few exceptions referred to below, this Chapter covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial representations.” In the instant case, the nature and use of the koozie is determined by its utilitarian function to keep the beverage cool rather than by its printed matter. The applicable subheading for item, 950298, Koozie Modelo UFC will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 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 the 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 Adleasia Lonesome via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division