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NY J87136




August 29, 2003

CLA-2-39:RR:NC:SP: 221 J87136

CATEGORY: CLASSIFICATION

TARIFF NO. 3924.10.4000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a plastic cooler with radio from China.

Dear Mr. Hoffacker:

In your letter dated August 11, 2003, on behalf of your client Big Lots Stores, Inc. you requested a classification ruling.

The submitted sample is a plastic picnic cooler box with a built-in radio. This product is identified as item number W17H0542, Mini Cooler. The yellow and black colored cooler features a flip-lock closure lid with a plastic carry handle. The cooler measures approximately 8-1/2” high by 8-1/2” wide by 11” long. The front of the cooler features the built-in water resistant radio with an extendable antenna. The AM/FM radio functions with 4 “AA” size batteries. The batteries are not included. The cooler is chiefly used to maintain food or beverage at a desired temperature over a period of time. In our opinion, the plastic picnic cooler box imparts the essential character to this item.

In your letter of inquiry you refer to Headquarters Ruling 082788 and suggest classification in subheading 3923.10.0000. The position taken in that ruling was revoked. See Headquarters Ruling 950467, dated December 24, 1991.

The sample is returned as you requested.

The applicable subheading for the radio cooler box will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articlesof plastics: tableware and kitchenware: Other. The rate of duty will be 3.4 percent ad valorem.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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