N234618 N2 Ruling Active

The tariff classification of a plastic ice pop mold from China

Issued November 19, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted sample is identified as an Ice Pop Mold. This item is made of red non-stick, food grade silicone plastic material, is hollow and has a removable cap. It is designed to be filled with juice, smoothies or other types of liquid (not included in the importation) and then placed in the freezer until a frozen popsicle is formed. The mold is narrower and flatter at the bottom and wider and cylindrical at the top. The popsicle can be eaten directly from the mold by pushing upwards from the bottom as more of the popsicle is ingested. Four molds will be packaged together for retail sale after importation.

CBP rationale

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

Full text

N234618 November 19, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Lynn Marshall Hamco P.O. Box 1028 Gonzales, LA 70707 RE: The tariff classification of a plastic ice pop mold from China Dear Ms. Marshall: In your letter dated October 18, 2012, you requested a tariff classification ruling. The submitted sample is identified as an Ice Pop Mold. This item is made of red non-stick, food grade silicone plastic material, is hollow and has a removable cap. It is designed to be filled with juice, smoothies or other types of liquid (not included in the importation) and then placed in the freezer until a frozen popsicle is formed. The mold is narrower and flatter at the bottom and wider and cylindrical at the top. The popsicle can be eaten directly from the mold by pushing upwards from the bottom as more of the popsicle is ingested. Four molds will be packaged together for retail sale after importation. The applicable subheading for the Ice Pop Mold will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…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 Gary Kalus at (646) 733-3055. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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