CLA-2-39:OT:RR:NC:N4:422
Mr. Peter J. Lindholm
PeteZ Racing L.L.C.
3909 Juan Tabo Ne Ste. #1
Albuquerque,NM 87111
RE: The tariff classification of a plastic beverage holder with a built-in flashlight from China
Dear Mr. Lindholm:
In your letter that was received in this office on January 30, 2013, you requested a tariff classification ruling.
The submitted illustration depicts an item that is identified as a Cooler 2 See. This item is a beverage holder that has a flashlight built-in to the base. The beverage holder consists of a sleeve that is made of polyurethane (PU) plastic foam material. The flashlight is comprised of 12 light emitting diodes (LEDs) and a printed circuit board (PCB). Located on the side of the item are two magnets that are designed to hold the beverage holder to a metal surface at camping grounds, hunting grounds, fishing boats, tailgating parties, sporting events or barbeques.
This item is designed to insulate the user’s hand from the coldness of a can, bottle or cup and it will hold one of these articles if they measure within a wide range of diameters. The built-in flashlight, which is powered by batteries, is designed to allow the user to identify objects at night so as not to trip over them.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The shape of the item is readily identifiable as that of a beverage holder and will function as such even when the battery power is depleted or absent. Therefore, it is the opinion of this office that the essential character of this item is provided by the plastic beverage holder sleeve.
The applicable subheading for the “Cooler 2 See” will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. 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 Gary Kalus at (646) 733-3055.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division