CLA-2-63:RR:NC:N3:351 K83308
Cathy Bonadonna
Import Specialist
Bed Bath and Beyond
650 Liberty Avenue
Union, NJ 07083
RE: The tariff classification of a floating cooler from China
Dear Ms. Bonadonna:
In your letter dated February 12, 2004, you requested a tariff classification ruling. The ruling request is on behalf of Bed Bath and Beyond Procurement Co. Inc.
The sample submitted, identified as Vendor Style #23251 Stowable Tundra Floating Cooler, is constructed of 75 percent nylon and 25 percent PVC. It consists of an inflatable ring that, when inflated, creates the shape of a cooler. The inflated ring has six numbered drink holders. When deflated, the entire article folds into itself and is stored in the attached carrying bag with nylon strap. It is not designed to carry food or beverages during travel and it is not insulated.
You suggest that the essential character of this item is imparted by the plastic (PVC) and thus the correct classification is in subheading 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Pneumatic mattresses and other inflatable articles, not elsewhere specified or included.” However, we believe that the essential character is imparted by the textile portion.
.
The applicable subheading for the cooler will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
The sample will be returned as requested.
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,
National Commodity
Specialist Division