The tariff classification of a ice block set, and a soft ice pack from China

N323964 February 4, 2022 CLA-2-38:OT:RR:NC:N3:139 CATEGORY: Classification TARIFF NO.: 3824.99.9397; 9903.88.03 Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a ice block set, and a soft ice pack from China Dear Mr. Kenny: In your letter dated January 25, 2022 you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. The products in question are a ice block set (Item 805279) and a soft ice pack (Item 370846). Both items contain a fluid designed to be frozen repetitively and used as a cold pack to keep lunches or liquids cold. The fluid in both items consists of 99.2% water, 0.6% of 2-phenoxyethanol and 0.2% of 2-propenoic acid homopolymer sodium. Item 805279 consists of a set of five hard plastic containers, 5 inches x 1 inch x 1 inch representing one for each work or school day and are five different colors. Item 370846 is a two pack of flexible plastic containers. Each pack’s dimensions are 7 inches x 5 inches x 1 inch. The applicable subheading for the ice block set, and soft ice pack will be 3824.99.9397, 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: Other: Other. The rate of duty will be 5 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3824.99.9397, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3824.99.9397, HTSUS, listed above. 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 John Bobel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division