The tariff classification of a beverage cooling rack from Taiwan
Issued April 12, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9980
Headings: 3926
Product description
The cooling rack is a hollow container molded of polyethylene plastic that measures 8 ½ inches in length by 3 ¾ inches in width by 2 inches at its greatest thickness. The container has a threaded opening and cap. It is designed to be filled with water and frozen to form a type of ice pack to be placed in a cooler or bag to keep items cold without the mess of melting ice. The ice pack/rack is designed particularly for beverages, incorporating three indentations on either side to accommodate a total of six cans or small bottles nestled in the depressions. It is marketed for use at picnics, barbecues and campgrounds. The sample is being returned as you requested.
CBP rationale
The applicable subheading for the beverage cooling rack, item #69420, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.
Full text
N154835 April 12, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane, P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a beverage cooling rack from Taiwan Dear Ms. Pendris: In your letter dated March 10, 2011, you requested a tariff classification ruling. The sample submitted with your request is described as a beverage cooling rack, item #69420. The cooling rack is a hollow container molded of polyethylene plastic that measures 8 ½ inches in length by 3 ¾ inches in width by 2 inches at its greatest thickness. The container has a threaded opening and cap. It is designed to be filled with water and frozen to form a type of ice pack to be placed in a cooler or bag to keep items cold without the mess of melting ice. The ice pack/rack is designed particularly for beverages, incorporating three indentations on either side to accommodate a total of six cans or small bottles nestled in the depressions. It is marketed for use at picnics, barbecues and campgrounds. The sample is being returned as you requested. The applicable subheading for the beverage cooling rack, item #69420, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, 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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