CLA-2-87:RR:NC:MM:101 L81614
Ms. Jane Jewett
Talus Corp.
470 Riverside Street
Portland, Maine 04103
RE: The tariff classification of a “Car Cooler” from China
Dear Ms. Jewett:
In your letter dated December 16, 2004 you requested a tariff classification ruling.
You submitted a sample (that we are returning to you) and photographs of a “Car Cooler”. This item is made from 600-denier polyester with a PVC sheet laminated. It is a cooler-type bag without carry handles designed for use in automobiles. It hangs from the headrest either in the front or backseat area. Its purpose is to hold cold drinks and food.
The applicable subheading for the “Car Cooler” will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories for the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% ad valorem.
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 Robert DeSoucey at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division