CLA-2-40:RR:NC:SP:222 F80465
Mr. Gordon C. Anderson
C.H. Robinson International
5995 Opus Parkway, Suite 201
Minnetonka, MN 55343
RE: The tariff classification of can coolers from China.
Dear Mr. Anderson:
In your letter dated November 19, 1999, and received in this office on December 2, 1999, on behalf of your client LaCrosse Footwear, Inc., you requested a classification ruling.
You have submitted two samples of can coolers. They are identified as “Burly Cooler”. The can coolers are designed to have the appearance of an outdoor boot. The exterior of the first sample has a camouflage print motif and the bottom is made to look like a boot tread. The second sample is similar to the first with the boot look and boot tread. It is olive green with a yellow boot strip around the top.
The can coolers are designed with the exterior material made of rubber, the insulation is made of foam and the lining is made of nylon material.
Your letter of inquiry states that it is your belief that these can coolers would be classified in chapter 39. Chapter 39 covers the classification of articles made of plastics. Since these can coolers are made of rubber, they are excluded from Chapter 39, but would be classified in chapter 40.
The applicable subheading for can coolers made of rubber will be 4016.99.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber: other: household articles not elsewhere specified or included. The rate of duty will be 3.4 percent ad valorem.
The samples are returned as you requested.
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 Alice Masterson at 212-637-7090.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division