CLA-2-73:OT:RR:NC:N4:422
Ms. Martha Long
Briefly Stated, Inc.
4620 Grandover Parkway
Greensboro, NC 27407
RE: The tariff classification of a tinplate steel drink koozie from China
Dear Ms. Long:
In your letter dated May 28, 2015, you requested a tariff classification ruling. A sample was sent to our US Customs and Border Protection Laboratory for analysis. Laboratory analysis has now been completed.
The submitted sample was identified as a drink koozie. This item had an open top, was cylindrical in shape and was constructed of steel coated with tin. Glued to the interior of the koozie was a 7mm thick lining that was constructed of ethylene-vinyl acetate (EVA) foam plastic material. The koozie measured approximately 10.75” in circumference and 3.25” in diameter at its base. It is designed as an article within which a canned beverage is inserted to keep it cold while drinking.
The drink koozie is imported with a pair of men’s cotton knit pants rolled up inside of it. The pants have been ruled upon separately in New York (NY) Ruling Letter N265248.
The drink koozie is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings.
EN VII to GRI 3(b), states that in "all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable." However, the term "essential character" is not defined within the HTSUS, GRI’s or ENs. EN VIII to GRI 3(b) gives guidance, stating that "the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods."
The tinplate steel accounts for the vast majority of the weight, value and insulation properties as compared to the foam plastic insert. Therefore, it is the opinion of this office that the tinplate steel material provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the drink koozie will be 7323.99.5030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table…articles…of…steel…: other: not coated or plated with precious metal: of tinplate…kitchen or tableware suitable for food or drink contact. The rate of duty will be free.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division