D86934 D8 Ruling Active

The tariff classification of "Sorba-Freeze" absorbent pads from the United Kingdom.

Issued February 11, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The Sorba-Freeze absorbent pads consist of acrylate polymer powder encased within a plastic sheet on one side and non-woven polyester fabric on the other side. The sheet is heat sealed at regular intervals to form pouches. The powder absorbs water many times its weight. The pads are intended to be soaked in water then frozen. The frozen Sorba-Freeze absorbent pads are used like ice packs to keep products such as foods and flowers fresh during shipping.

CBP rationale

The applicable subheading for the Sorba-Freeze absorbent pads will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY D86934 February 11, 1999 CLA-2-39:RR:NC:SP:221 D86934 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Glen B. Hagenbach GB Global Enterprises Ltd. Co. 4653 Glenrose Way Plano, Texas 75093 RE: The tariff classification of “Sorba-Freeze” absorbent pads from the United Kingdom. Dear Mr. Hagenbach: In your letter dated January 13, 1999, you requested a tariff classification ruling. Samples and descriptive literature were provided with your letter. The Sorba-Freeze absorbent pads consist of acrylate polymer powder encased within a plastic sheet on one side and non-woven polyester fabric on the other side. The sheet is heat sealed at regular intervals to form pouches. The powder absorbs water many times its weight. The pads are intended to be soaked in water then frozen. The frozen Sorba-Freeze absorbent pads are used like ice packs to keep products such as foods and flowers fresh during shipping. The applicable subheading for the Sorba-Freeze absorbent pads will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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