The tariff classification of a freezable beverage chiller from China.

N295704 April 26, 2018 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9996 Mr. John P. Burhans John Burhans Consulting 239 Georgetown Road Weston, CT 06883 RE: The tariff classification of a freezable beverage chiller from China. Dear Mr. Burhans: In your letter dated April 2, 2018, you requested a tariff classification ruling on a beverage holder on behalf of your client Chase Mitchell of Chill Systems LLC. The item under review is identified as “The Chiller.” The article is a cylindrical beverage holder, which is approximately 10 inches by 5 inches by 5.5 inches. The exterior is molded ethylene vinyl acetate (EVA) plastic, that contains circular openings for the cans or bottles and provides insulation for the hard plastic interior that is filled with a freezable fluid. The freezing fluid is a polymer suspension of sodium 2-propenoate, also known as sodium polyacrylate. This item can hold three 12 ounce cans or bottles placed through the side or a single 750 milliliter bottle placed through the top. This item is intended to chill a small quantity of personal beverages. It does not include a strap, closure, or other means of being carried. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c) taken in the appropriate order in which they are set out in GRI 3. GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. After examining this beverage holder and the description provided, this office is of the opinion that the plastic components and the polymer suspension merit equal consideration. Heading 3926 occurs last in numerical order in comparison to the polymer, GRI 3(c) noted. The applicable subheading for this freezable beverage holder, “The Chiller,” will be 3926.90.9996, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 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 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division