CLA-2-39:OT:RR:NC:N4:422
Ms. Geni Aguilar
ESI
7801 Hayvenhurst Avenue
Van Nuys, CA 91020
RE: The tariff classification of a plastic beverage cooler with a Bluetooth speaker from China
Dear Ms. Aguilar:
In your letter that was received in this office on June 23, 2014, you requested a tariff classification ruling.
The submitted sample is identified as a Kool Wavez Beverage Cooler with Bluetooth Streaming Speaker. This item is a two gallon beverage cooler that features a rechargeable Bluetooth Streaming Speaker which is located in the twist-off lid of the cooler.
The cooler is made of molded plastic material and measures approximately 13” in height by 7½” in diameter. It features a plastic loop carrying handle that is attached to opposite sides of the top portion of the cooler. Located near the bottom of one side of the cooler is a faucet type spigot and located on the top of the lid is a flip-top spout.
The speaker can receive streaming music from any Bluetooth enabled mobile phone or wireless device (iPhone/Smartphone, iPad/Tablet, iPod/MP3, etc). These devices can be charged using a power bank feature that incorporates a USB port which is built into the lid. The system has a moisture protection auto shut-off circuit.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic cooler performs the primary role of providing a container that can store beverages. The speaker provides a secondary feature. Therefore, it is the opinion of this office that the plastic cooler provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the Kool Wavez Beverage Cooler with Bluetooth Streaming Speaker 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division