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NY M87024

October 12, 2006

CLA-2-39:RR:NC:N2:221 M87024


TARIFF NO.: 3924.90.5500

Mr. Grant Hayward
Jo-Ann Stores Inc.
5555 Darrow Road
Hudson, OH 44236

RE: The tariff classification of a foam plastic can cooler from China

Dear Mr. Hayward:

In your letter dated September 20, 2006, you requested a tariff classification ruling.

The sample submitted with your request, identified as a can cooler, is a foam plastic shell designed to keep an individual canned or bottled beverage cool while the beverage is being consumed. The product is cylindrical in shape and measures approximately 4 inches in height, 3¼ inches in outside diameter, and 2½ inches in inside diameter. The sample includes a cardboard tube inserted in the center for shipping purposes only.

The sample is being returned as you requested.

The applicable subheading for the foam plastic can cooler will be 3924.90.5500, HTSUS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: 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).

Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in subheading 3924.90.5600 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only.

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.


Robert B. Swierupski

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