N037287 N0 Ruling Active

The tariff classification of a can cooler ice pack from China.

Issued October 1, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The ice pack consists of a high density polyethylene plastic shell, measuring approximately 11.2 cm by 23 cm by 6 cm, molded with three curved indentations on each side. It is designed to fit inside an insulated beverage carrier and to accommodate three beverage cans on each side. The ice pack is filled with a liquid cooling gel based on carboxymethylcellulose and containing a super absorbent resin. The ice pack is designed to be chilled in the freezer and then used to cool and maintain the coolness of canned beverages. As you requested, the sample will be returned.

CBP rationale

The applicable subheading for the can cooler ice pack, item number A062US00038, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other.

Full text

N037287 October 1, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a can cooler ice pack from China. Dear Mr. Crago: In your letter dated August 21, 2008, you requested a tariff classification ruling. The sample provided with your letter is identified as a can cooler ice pack, item number A062US00038. The ice pack consists of a high density polyethylene plastic shell, measuring approximately 11.2 cm by 23 cm by 6 cm, molded with three curved indentations on each side. It is designed to fit inside an insulated beverage carrier and to accommodate three beverage cans on each side. The ice pack is filled with a liquid cooling gel based on carboxymethylcellulose and containing a super absorbent resin. The ice pack is designed to be chilled in the freezer and then used to cool and maintain the coolness of canned beverages. As you requested, the sample will be returned. The applicable subheading for the can cooler ice pack, item number A062US00038, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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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