N300902 N3 Ruling Active

The tariff classification of “Plastic Ice Coolers” from China.

Issued October 22, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

You submitted a photograph and detailed description of an item identified as “Plastic Ice Coolers,” which consists of ten reusable plastic ice cubes filled with water. The multi-color cubes have rounded corners and are made of polyethylene plastic. These cubes can be used to chill beverages without diluting them as melting ice would. They are suitable for repeated use.

CBP rationale

The applicable subheading for the “Plastic Ice Coolers” 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

N300902 October 22, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Godfrey Yeung Smart Concept Trading Limited Flat C&D, 12/FL Mai Wah Industrial Building 1-7 Wah Sing Street Kwai Chung, N.T. Hong Kong China RE: The tariff classification of “Plastic Ice Coolers” from China. Dear Mr. Yeung: In your letter dated October 2, 2018, you requested a tariff classification ruling. You submitted a photograph and detailed description of an item identified as “Plastic Ice Coolers,” which consists of ten reusable plastic ice cubes filled with water. The multi-color cubes have rounded corners and are made of polyethylene plastic. These cubes can be used to chill beverages without diluting them as melting ice would. They are suitable for repeated use. The applicable subheading for the “Plastic Ice Coolers” 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 the 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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