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The tariff classification of a plastic ice cube tray from China
Issued January 25, 2017 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N282169 (January 25, 2017)
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
Product description
The submitted illustration depicts an item that is identified as a shaped ice cube tray, SKU 18947301. This item is made of polyethylene (PE) plastic material. You will be importing two different versions of this ice cube tray, one that makes ice cubes in the shape of ghosts and one that makes ice cubes in the shape of jack-o-lanterns. The item will be marketed for Halloween. Each tray has eight depressions that enable the tray to mold up to eight ice cubes at one time. Each tray measures approximately 8.5” by 4.8” by 0.8” in height. You have suggested that this item is correctly classified in subheading 3924.10.4000 and we agree. In addition, you have also suggested that this item is correctly classified in subheading 9817.95.05, which provides for utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. However, although each depression that will mold an ice cube is a three-dimensional representation of a Halloween motif, the tray in its entirety is not in the form of a Halloween motif. Therefore we do not agree with your suggestion with regard to subheading 9817.95.05.
CBP rationale
The applicable subheading for SKU 18947301 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
N282169 January 25, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Elizabeth A. McGuffin Dollar General 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a plastic ice cube tray from China Dear Ms. McGuffin: In your letter dated December 20, 2016, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a shaped ice cube tray, SKU 18947301. This item is made of polyethylene (PE) plastic material. You will be importing two different versions of this ice cube tray, one that makes ice cubes in the shape of ghosts and one that makes ice cubes in the shape of jack-o-lanterns. The item will be marketed for Halloween. Each tray has eight depressions that enable the tray to mold up to eight ice cubes at one time. Each tray measures approximately 8.5” by 4.8” by 0.8” in height. You have suggested that this item is correctly classified in subheading 3924.10.4000 and we agree. In addition, you have also suggested that this item is correctly classified in subheading 9817.95.05, which provides for utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. However, although each depression that will mold an ice cube is a three-dimensional representation of a Halloween motif, the tray in its entirety is not in the form of a Halloween motif. Therefore we do not agree with your suggestion with regard to subheading 9817.95.05. The applicable subheading for SKU 18947301 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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