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NY N020639




December 21, 2007

CLA-2-39:OT:RR:E:NC:N2:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.10.0000; 3926.90.9980

Ms. Jenette Stuart
Kuehne & Nagle Inc.
10 Exchange Place 19th Floor
Jersey City, NJ 07302

RE: The tariff classification of an insulated container and eutectic plates from Germany

Dear Ms. Stuart:

In your letter dated December 7, 2007, on behalf of Gebhardt Transport, you requested a tariff classification ruling.

You have submitted descriptive literature on two products. The Isotec insulating container is a box-like container with a door front opening. The container is designed to maintain the temperature of cool or frozen goods during transport. The body of the container is made of a sandwich construction consisting of a high density polyethylene exterior and a glass fiber reinforced plastic interior with a polyurethane filling between the two layers to provide insulation. The frame is made of galvanized steel. The container has two swivel casters and two fixed casters.

The second product is identified as eutectic plates. These are plastic containers of different sizes made of high density polyethylene. They are filled with sodium chloride dissolved in water and closed with a plastic plug. The containers are frozen and then used to help maintain the temperature of cool or frozen goods in insulating containers.

You suggest classification of the container in subheading 7326.90.85 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel. The only steel in the container is the frame. The entire body of the container, its outer surface, inner surface, and insulating filler material, is made of plastics.

The applicable subheading for the Isotec insulating container will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics: boxes, cases, crates and similar articles. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the eutectic plates will be 3926.90.9980, HSUS, which provides for other articles of plastics, other. The rate of duty will be 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 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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