CLA-2-39:RR:NC:SP:221 L89203

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of an inflatable floating cooler from China.

Dear Ms. Aldinger:

In your letter dated November 15, 2005, you requested a tariff classification ruling.

A sample was provided with your letter. The inflatable cooler (item #943107) is composed of polyvinyl chloride sheeting. The cooler is designed to float in a swimming pool while holding food or canned or bottled beverages in the central cylindrical lidded compartment. There are four cup holders built into the base. As you requested, the sample will be returned.

The applicable subheading for the inflatable floating cooler will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for other articles pf plastics…pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA 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,
National Commodity
Specialist Division