A82811 A8 Ruling Active

The tariff classification of the "Thermal Ice" product from Australia.

Issued April 23, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9890

Headings: 3926

Product description

The Thermal Ice product consists of an acrylic polymer sealed in a plastic pouch. The pouch with polymer is designed to be placed in a microwave or freezer. When frozen, the product can be used to preserve food. When heated, the product can be used as a heat pack.

CBP rationale

The applicable subheading for the Thermal Ice product will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other.

Full text

NY A82811 April 23, 1996 CLA-2-39:RR:NC:TP:221 A82811 CATEGORY: Classification TARIFF NO.: 3926.90.9890 Mr. Philip Pane Global Perspectives Inc. 5520 Owensmouth Avenue #105 Woodland Hills, CA 91367 RE: The tariff classification of the "Thermal Ice" product from Australia. Dear Mr. Pane: In your letter dated April 8, 1996, on behalf of Allied Colloids (Australia) Pty. Ltd., you requested a tariff classification ruling. The Thermal Ice product consists of an acrylic polymer sealed in a plastic pouch. The pouch with polymer is designed to be placed in a microwave or freezer. When frozen, the product can be used to preserve food. When heated, the product can be used as a heat pack. The applicable subheading for the Thermal Ice product will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at 212-466-5580. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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