CLA-2-28:OT:RR:NC:N3:136
Mr. Michael J. Skidmore
Customs Consultant
103 Greenleaf Street
Quincy, MA 02169
RE: The tariff classification of “reusable freezer blocks” from China
Dear Mr. Skidmore:
In your letter dated January 15, 2019, on behalf of your client, Cool Gear International, LLC, you requested a tariff classification ruling on “reusable freezer blocks.” The submitted sample has been reviewed and will be returned as requested.
In your submission, you indicate that the subject product is commercially known and marketed as a “Mini Impact Ice Block,” measuring 3 inches by 5 inches and a “Large Impact Ice Block,” measuring 6.5 inches by 4 inches. You state that these products are intended to keep food cold in a lunch box, cooler, or similar scenario. Once removed from the freezer, they will eventually return to liquid form, but will refreeze again upon being placed into a freezer. The exterior of the ice block is a BPS free plastic, while the interior contains a solution consisting of water, sodium polyacrylate, glycerin, and other trace elements. We have determined that the freezing solution imparts this product’s essential character.
The applicable subheading for the “reusable freezer blocks” will be 2853.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals: Other: Other: Other. The general duty rate will be 2.8 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheadings 2853.90.9090 HTSUS, unless specifically excluded, are subject to the additional 10 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 subheadings 2853.90.9090 HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
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 Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division