In the July 6, 2026, Customs Bulletin and Decisions, U.S. Customs and Border Protection is proposing to reclassify a cold sample carrier as a plastic container under HTSUS 3923.10.90 (3 percent duty) rather than as refrigerating equipment under HTSUS 8418.69.0160 (duty-free).
Ruling NY N271596 would be revoked to reflect this change. Comments on this proposed change are due by Aug. 7.
The item at issue is a portable carrier designed to carry samples at cold temperatures for a short distance. It consists of an aluminum sample container, an electronics module, a plastic base, and a main shell. The cooling process of the carrier begins with the introduction of liquid nitrogen, which then undergoes an absorption process to create the coolness within.
CBP states that this item is not refrigerating equipment because it does not produce low temperatures in a continuous cycle of operations and is designed to keep contents cold for only up to three hours.
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