CLA-2-39:OT:RR:NC:N4:415
Victor J. Ott
Cryogel
P.O. Box 910525
San Diego, CA 92191
RE: The tariff classification of plastic ice balls from Malaysia.
Dear Mr. Ott:
In your letter dated March 17, 2025, you requested a tariff classification ruling.
Images were provided in lieu of a sample.
The product under consideration is described as “ice balls.” They are four-inch diameter hollow plastic
spheres that are filled with water and a trace amount of salt. The balls are formed by blow molding high
density polyethylene (HDPE) plastic and then filled with water. They are intended to store thermal energy to
provide cooling and reduce peak demand for electricity in air conditioning or process cooling systems.
In your submission, you suggest that these ice balls are classified under subheading 8419.90.80, Harmonized
Tariff Schedule of the United States (HTSUS). We disagree. They are not integral, constituent, or component
parts of any machine, but rather containers used to hold ice. As such, heading 8419 would not be appropriate.
Further, we find them to be similar enough to the ice packs ruled upon in New York N303680, dated April 5,
2019, that we would classify them in the same manner under heading 3926.
As these ice balls would be considered articles of plastic, and as they are not provided for more specifically
elsewhere, the applicable subheading will be 3926.90.9989, 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.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1).?This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect.?In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR
177.2.?Additionally, we note that the material facts described in the foregoing ruling may be subject to
periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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