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

Ms. Roxane Peiffer
Norman G. Jensen, Inc.
3050 Metro Drive, Suite 300
Minneapolis, MN 55425

RE: The tariff classification of an adjustable beverage caddy from China

Dear Ms. Peiffer:

In your letter dated April 13, 2007, on behalf of Kasswinns, Inc., you requested a tariff classification ruling.

The sample submitted with your request is described as the “Liquid Caddy” beverage holder. The caddy is molded of polyvinyl chloride (PVC) plastic. It consists of a cup-shaped beverage holder mounted onto a pivoting curved arm that is in turn mounted onto a pivoting mounting fitting. This multiple pivoting construction allows the cup holder itself to remain in an upright horizontal plane regardless of the motion of the object to which it is mounted. The cup holder portion has a telescoping two-piece construction so that the bottom can be pulled down to accommodate a taller beverage container such as a water bottle. A neoprene liner provides some insulation value. Six short straps made of rubberized textile fabric are looped onto an elastic ring and secured to the inner top circumference of the caddy. The loops and ring automatically adjust diameter when the bottom of the caddy is pulled in or out to accommodate the different diameters of the beverage can, bottle or cup.

The caddy includes three interchangeable mounting pieces that screw onto the swivel arm: a curved mount with a “VELCRO” type hook and loop fastener strap, a triangular mounting plate with three suction cups, and a fastener mount molded to incorporate two clips. The different mounting fittings allow the caddy to be secured to a wide variety of objects, such as a boat, automobile, motorcycle, wheelchair, bicycle, stroller, lawnmower or golf cart. There is an extension strap for the “VELCRO” mount so that it can be secured onto tubing up to three inches in diameter. The suction cups can be removed from the triangular back plate so that the holder can be permanently screwed directly onto any flat surface.

The sample is being returned as you requested. The applicable subheading for the adjustable Liquid Caddy beverage holder will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division