Base
8548621990-08-10New YorkClassification

The tariff classification of freezetool kits from theNetherlands.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of freezetool kits from theNetherlands.

Ruling Text

NY 854862 August 10, 1990 CLA-2-39:S:N:N3G:221 854862 CATEGORY: Classification TARIFF NO.: 3926.90.9050 Mr. John A. Steer Planmar Consulting, Inc. P.O. Box 13826 Research Triangle Park, NC 27709-3826 RE: The tariff classification of freezetool kits from the Netherlands. Dear Mr. Steer: In your letter dated July 10, 1990, on behalf of Savair Benelux BV, you requested a tariff classification ruling. Each freezetool kit consists of ten pairs of plastic clamps, two flexible plastic hoses, two brass valves and one brass T connector. The above articles are packaged in a plastic case specially fitted to hold them. The freezetool kit is used by plumbers in conjunction with liquified carbon dioxide to freeze pipe sections on either side of a repair point so that the system does not have to be drained for repair work. The CO2 cylinder and its contents are not imported with the kit, nor are they a part of the kit. Your sample is being returned. The applicable subheading for the freezetool kits will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport