N006193 N0 Ruling Active

The tariff classification of an Ice Jacket from China.

Issued February 16, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted illustration depicts an injection molded plastic product, called an Ice Jacket. It is designed to encase in ice, for the purpose of service and presentation, a bottle of liquor or another product that freezes at a temperature below that of water. The Ice Jacket is a multi-part injection molded assembly and may be made of a variety of polymers ranging from polypropylene to polycarbonate and others. Initially, the product will be made of polypropylene. The Ice Jacket consists of a sleeve, a base grip, clips, a tray and a plug, all made of polypropylene. The bottle is placed on the base, the sleeve is slipped over the bottle, and the clips attach the sleeve to the base. The assembly is then inverted and water is introduced through an aperture within the bottom of the base grip. The plug is then inserted into the aperture. The assembly is then inverted again, and placed in a common household or commercial freezer, until the water within the assembly freezes around the bottle. The assembly is then removed from the freezer, the clips are opened, and the sleeve is removed. The bottle is now encased in ice. The bottle remains standing within the base grip, which in turn, is placed within the tray, which elevates the frozen assembly, for the purpose of display, and catches any water that may drip from the ice.

CBP rationale

The applicable subheading for the Ice Jacket will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles…of plastic: tableware and kitchenware: other.

Full text

N006193 February 16, 2007 CLA-2-39:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Davis Wolf Ice Jacket, Inc. 6001 Cypress Hollow Way Naples, Fl 34109 RE: The tariff classification of an Ice Jacket from China. Dear Mr. Wolf: In your letter dated January 31, 2007, you requested a tariff classification ruling. The submitted illustration depicts an injection molded plastic product, called an Ice Jacket. It is designed to encase in ice, for the purpose of service and presentation, a bottle of liquor or another product that freezes at a temperature below that of water. The Ice Jacket is a multi-part injection molded assembly and may be made of a variety of polymers ranging from polypropylene to polycarbonate and others. Initially, the product will be made of polypropylene. The Ice Jacket consists of a sleeve, a base grip, clips, a tray and a plug, all made of polypropylene. The bottle is placed on the base, the sleeve is slipped over the bottle, and the clips attach the sleeve to the base. The assembly is then inverted and water is introduced through an aperture within the bottom of the base grip. The plug is then inserted into the aperture. The assembly is then inverted again, and placed in a common household or commercial freezer, until the water within the assembly freezes around the bottle. The assembly is then removed from the freezer, the clips are opened, and the sleeve is removed. The bottle is now encased in ice. The bottle remains standing within the base grip, which in turn, is placed within the tray, which elevates the frozen assembly, for the purpose of display, and catches any water that may drip from the ice. The applicable subheading for the Ice Jacket will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles…of plastic: 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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