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NY N024773

April 11, 2008



TARIFF NO.: 3924.10.4000

Mr. James L. K. Dahlberg
Big Chili Coolers
77-6238 C Mamalahoa Highway
Holualoa, HI 96725

RE: The tariff classification of plastic rigid coolers from Thailand

Dear Mr. Dahlberg:

In your letter dated March 14, 2008 you requested a tariff classification ruling.

The submitted request identifies items described as rigid plastic coolers. They are made of polyurethane (PU) and polyethylene (PE) plastic materials. The walls, lid and bottom are approximately one and a half inch thick solid plastic. The only other materials used in the construction of the coolers are rope, which is used to make the handles of the larger coolers, and stainless steel, which is used to make the hinges and clasps.

These imported coolers will range in volume capacity from 40 liters to 320 liters. The only other difference between the coolers is the inclusion of rope handles with the larger coolers, to make those coolers easier to pick up. The coolers that don’t have rope handles merely have depressed area on the sides, to facilitate grabbing and lifting by hand. These coolers are intended to be used primarily by consumers to keep their food and beverages cold. They can also be used by fishermen or river rafting companies to keep their catch cold. These coolers are of a class or kind of merchandise principally used around home or picnic tables, to maintain food or beverage at a desired temperature over time.

The applicable subheading for the rigid plastic coolers will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenwareof plastics: tableware and kitchenware: other. The duty rate 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/.

Articles classifiable under subheading 3924.10.4000, HTSUS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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 646-733-3055.


Robert B. Swierupski

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