CLA-2-40:RR:E:NC:SP:221 R04522
Ms. Nikki Adams
The Coleman Company, Inc.
3600 N. Hydraulic
Wichita, KS 67219
RE: The tariff classification of an insulated drink holder with suction base from China.
Dear Ms. Adams:
In your letter dated July 31, 2006, you requested a tariff classification ruling.
A sample was provided with an earlier ruling request and retained on file in this office pending receipt of a component material breakdown by value. Item LS-006 is an insulated drink holder with a “L’il Sucker” disk glued to the bottom. The insulated drink holder is cylindrical with a diameter of approximately 3 ¼ inches and a height of approximately 4 inches. A can, glass or bottle can be placed inside the insulated drink holder to maintain the temperature of the beverage. The L’il Sucker disk glued to the bottom of the drink holder suctions the drink to a flat surface such as a table or countertop, preventing the beverage from spilling. The insulated drink holder is composed of a blend of cellular nitrile rubber with polyvinyl chloride (PVC). The nitrile is said to account for 80 percent of the weight and the PVC for 20 percent of the weight. This portion of the product is considered to be of rubber for tariff classification purposes. The L’il Sucker disk is composed of a cellular neoprene laminated to a textile fabric printed with various logos. This portion of the product is considered to be a rubberized textile fabric. The nitrile/PVC insulated drink holder portion predominates by weight and value over the L’il Sucker disk portion. The essential character of this product is imparted by the nitrile/PVC insulated holder.
You suggest classification in subheading 4016.99.6050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber: other: other. However, this product is composed of cellular rubber, which is more specifically provided for in subheading 4016.10.0000, HTSUS.
The applicable subheading for the LS-006 Insulated Drink Holder with the attached L’il Sucker disk will be 4016.10.0000, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: of cellular rubber. 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 this ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division