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NY R02972




January 11, 2006

CLA-2-39:RR:NC:SP:221 R02972

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Mr. Eric Johnson
Australian Trade Commission
3353 Peachtree Road NE, Suite 1140
Atlanta Financial Center
Atlanta, GA 30326

RE: The tariff classification of plastic beverage can coolers from China.

Dear Mr. Johnson:

In your letter dated December 13, 2005, on behalf of Coolaballs Pty. Ltd., you requested a tariff classification ruling.

You have submitted illustrations depicting several styles of plastic drink can coolers identified as “coolaballs.” The coolaballs fit over individual cans or bottles of beverages and are designed to provide a comfortable grip while keeping the beverage cool. The drink coolers are shaped and detailed to look like sports balls such as baseballs, footballs, tennis balls, golf balls and other types of balls used for sports activities. The can coolers are made of polyurethane plastic, which provides the insulation, support and strength. Some styles have a rubber surface to provide a more realistic look and feel.

The applicable subheading for the plastic drink coolers will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articles and toilet articles, of plastics. 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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