M87839 M8 Ruling Active

The tariff classification of ice trays from China.

Issued November 22, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

Sku 57900, identified as a set of three ice makers, consists of three freezer trays that enable the user to create ice in various shapes. The set consists of a citrus slice ice tray, an ice tube tray and an ice donut tray. The citrus ice tray creates ice that incorporates a slice of citrus fruit, the ice tube tray creates tubular ice that fits into soft drink bottles, and the donut tray creates ice with a hole in the center that fits over a straw. All three ice trays are composed of polypropylene plastic.

CBP rationale

The applicable subheading for the set of three ice makers will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: other.

Full text

NY M87839 November 22, 2006 CLA-2-39:RR:NC:SP:221 M87839 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive, P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of ice trays from China. Dear Ms. Ramsey: In your letter dated October 26, 2006, you requested a tariff classification ruling. Photographs were provided with your letter. Sku 57900, identified as a set of three ice makers, consists of three freezer trays that enable the user to create ice in various shapes. The set consists of a citrus slice ice tray, an ice tube tray and an ice donut tray. The citrus ice tray creates ice that incorporates a slice of citrus fruit, the ice tube tray creates tubular ice that fits into soft drink bottles, and the donut tray creates ice with a hole in the center that fits over a straw. All three ice trays are composed of polypropylene plastic. The applicable subheading for the set of three ice makers will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: 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). 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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