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NY N023628




March 7, 2008

CLA-2-63:OT:RR:NC:N3:351

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889

Erica Jehling
In-Concept Inc.
946 Calle Amenecer, Suite L
San Clemente, CA 92673

RE: The tariff classification of a collapsible ice bucket from China

Dear Ms. Jehling:

In your letter dated February 7, 2008, you requested a tariff classification ruling. We had to return that request to you for a sample. In an undated response, you supplied the sample. The sample that you submitted was examined and disposed of.

You submitted a collapsible ice bucket (Item #51-570). The collapsible bucket measures approximately 10” high x 10” in diameter when fully extended and collapses to a height of 1½”. It is constructed of woven polyester textile fabric with a PVC coating that is not visible to the naked eye; this type of construction is considered a textile fabric for tariff purposes.

The ice bucket has a base and a top rim that are constructed of hard plastic. The top of the bucket can be closed with a zipper that extends around its circumference. The bucket features a metal carrying handle and, when collapsed, fits into a textile carrying case that measures approximately 2” high and is secured by a zipper. The case features a zippered storage compartment on its top and a webbed fabric wrist strap.

The applicable subheading for the collapsible ice bucket will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.

In your letter of February 7, 2008, you suggested that the collapsible ice bucket be classified under heading 3923, HTSUS, which provides for buckets and pails of plastics. As explained above, the item is of textile fabric, so it cannot be classified in any of the provisions for articles of plastics. Moreover, the buckets, pails and other articles of heading 3923 are only those used in the conveyance or packing of bulk goods and commercial goods, not items in the possession of the consumer. You also suggest classification under subheading 4202.92.1000, HTSUS, which provides for insulated food and beverage bags, with outer surface of sheeting of plastic. As the item is not considered an insulated bag, subheading 4202.92.1000 would not be correct.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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