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Updated September 19, 2026

What is the HTS code for water-filled plastic ice balls?

HTS code

3926.90.9989

CBP classified hollow plastic ice balls filled with water under HTS 3926.90.9989 in ruling N346878. That line covers other articles of plastics not covered more specifically elsewhere. CBP found the balls are containers used to hold ice, not parts of a machine, and classified them the same way as plastic ice packs in an earlier ruling.

  • Made in Malaysia
  • CBP ruling N346878
  • April 3, 2025
  • Current
Today's duty from Malaysia

The Product

  • Hollow plastic spheres, 4 inches in diameter, filled with water and a trace amount of salt.
  • Blow molded from high density polyethylene (HDPE), then filled with water.
  • They store thermal energy to provide cooling and cut peak electricity demand in air conditioning or process cooling systems.

CBP's Ruling

ItemHTS codeCBP's description of the line
Ice ballsHTS 3926.90.9989[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther

Explanation

CBP found the ice balls are articles of plastic and that no other heading covers them more specifically, so heading 3926, other articles of plastics, applies. Within it, CBP placed them on the residual line for other articles of plastics.

CBP also found the balls similar enough to the plastic ice packs in ruling N303680 to classify them the same way, under heading 3926.

Headings CBP ruled out

  • heading 8419, as parts of a machine: The requester suggested a parts line under heading 8419. CBP found the balls are containers used to hold ice, not integral, constituent or component parts of any machine.

Does this apply to your product?

It likely does if you can answer yes to each of these:

  • Is it a hollow plastic sphere filled with water?
  • Is it blow molded from high density polyethylene?
  • Does it store thermal energy for cooling in an air conditioning or process cooling system?
  • Is it a container that holds ice, not a part of a machine?

A no to any of them can mean a different code. A licensed broker can classify your product.

The code today

HTS codeIn today's scheduleWhere it sitsToday's duty
3926.90.9989✓ Still in the scheduleHeading 3926Today's duty from Malaysia 

Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.

Related rulings

N303680 covers plastic ice packs, the ruling CBP compared these ice balls to. N345770, a plastic bushing, sits on the same line. N348740 covers a plastic storage bin and N355743 covers plastic test strip components.

  • N348740June 2, 2025Plastic storage bin from Malaysia3926.90.9989
  • N355743November 21, 2025Plastic test strip components from Malaysia3926.90.9989
  • N303680April 5, 2019Plastic ice packs from China3926.90.9990
  • N355355November 25, 2025Plastic parts of the Penumbra ENGINE® Aspiration Source and Canister from China and Malaysia3926.90.9989, 9018.90.7580
  • N325322April 29, 2022Plastic washer from Taiwan3926.90.4590
  • N328944November 8, 2022Plastic pipette from China3926.90.9985
  • N332780May 19, 2023Plastic wheel from China3926.90.9985
  • N345770February 20, 2025Plastic bushing from Vietnam3926.90.9989
Read CBP's full ruling N346878 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N346878 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms