CLA-2-38: OT:RR:NC:N3 139
Sofia Ramirez
Costco Wholesale Corporation
730 Lake Drive
Issaquah, WA 98029
RE: The tariff classification of the Titan Pro Ice Pack Set from Cambodia
Dear Ms. Ramirez:
In your letter dated December 19, 2025, you requested a tariff classification ruling.
The product under consideration is the Titan Pro Ice Pack Set ( item # 1985292). The set is sold for retail as a
10 pack which includes 4 small ice packs (6.75” x 7”), 4 large ice packs (9.75” x 10.25)and 2 ice mats(10.2"
X 18.5"). They are generally used in coolers but can also be wrapped around bottles as they are foldable.
Each ice pack is also puncture resistant, has a coated, multi-layer exterior and uses a non-toxic Deep
Freeze™ Performance Gel for long lasting cold. The exterior is made of nylon, aluminum and mylar. The
gel is a mixture of water, 2-Propenoic acid, homopolymer, sodium salt, bronopol (INN),
2-bromo-2-nitropropane-1, 3-diol and other trace ingredients. You state that ideally they should be stored in
the freezer and can be used for lunch bags, backpack coolers, and any other shape cooler.
The applicable subheading for the Titan Pro Ice Pack Set (item #1985292) 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.
The general rate of duty will be 5 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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 and Border Protection
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, please contact
National Import Specialist John Bobel at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division