The tariff classification of Reusable Ice Pack from China

N245013 August 26, 2013 CLA-2-38:OT:RR:E:NC:N2:239 CATEGORY: Classification TARIFF NO.: 3824.90.9290 Mr. Jimmy Ting Great World Customs Service 218 Littlefield Avenue South San Francisco, CA 94080 RE: The tariff classification of Reusable Ice Pack from China Dear Mr. Ting: In your letter dated August 9, 2013, on behalf of your client JLR Gear, you requested a tariff classification ruling. You provided pictorial representations of the item and no sample. The subject merchandise identified as “Chill Puck” is a reusable ice pack. The item consists of a round plastic shell filled with an irremovable gel pack that contains water, propylene glycol and sodium cellulose. The product is designed to attach to the bottom of standard sized aluminum beverage cans in order to maintain the coolness of the canned beverage. The applicable subheading for the “Chill Puck” Ice Pack will be 3824.90.9290, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other. The General rate of duty will be 5 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/. In your letter, you have suggested that the Chill Puck is correctly classified in either subheading 3924.10 or subheading 3924.90; however, we do not agree that this item is correctly classified in the subheadings that you have suggested because the Chill Puck is a composite good within the meaning of General Rule of Interpretation (GRI) 3(b) and the plastic shell of this item does not provide the item with the essential character. 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 Ekeng Manczuk at (646) 733-3032. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division