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The tariff classification of plastic ice packs from China.
Issued April 5, 2019 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N303680 (April 5, 2019)
Tariff classification
HTS codes: 3926.90.9990
Headings: 3926
Product description
The merchandise under review is a pack of three ice packs. Per the provided information, these ice packs are constructed from high-density polyethylene (HDPE) and filled with filtered tap water. The packs are placed in a freezer, which creates the ice, and then used to keep desired items cool. As these ice packs would be considered articles of plastic and as they are not provided for more specifically elsewhere,
CBP rationale
the applicable subheading for the pack of three ice packs will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.
Full text
N303680 April 5, 2019 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990 Mr. Godfrey Yeung Smart Concept Trading Limited Flat C&D, 12/FL, Mai Wah Industrial Building 1-7 Wah Sing Street Kwai Chung China RE: The tariff classification of plastic ice packs from China. Dear Mr. Yeung: In your letter dated March 28, 2019, you requested a tariff classification ruling. The merchandise under review is a pack of three ice packs. Per the provided information, these ice packs are constructed from high-density polyethylene (HDPE) and filled with filtered tap water. The packs are placed in a freezer, which creates the ice, and then used to keep desired items cool. As these ice packs would be considered articles of plastic and as they are not provided for more specifically elsewhere, the applicable subheading for the pack of three ice packs will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 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 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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