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NY 873576

May 8, 1992

CLA-2-30:S:N:N1-F:238 873576


TARIFF NO.: 3005.90.5090

Mr. Bruce Schiller
MSAS Customs Logistics Inc.
8725 NW 18th Terrace, Suite 301
Miami, FL 33172

RE: The tariff classification of "Perma Heat" Deep Heat Pad (Lot 53), put up in forms or packings for retail sale, from Colombia.

Dear Mr. Schiller:

In your letter dated April 14, 1992, received on April 20, 1992, on behalf of your client, Sara International, you requested a tariff classification ruling.

The submitted sample, "Perma Heat" Deep Heat Pad (Lot 53), is an adjustable, contoured pad, which is wrapped, bandage-like, around the back, neck, shoulders, knees or arms to relieve or reduce the pain associated with backache, pulled muscles, rheumatism, etc. The pad is 17 inches long, 10 inches wide, weighs less than 2 ounces, and, in its condition as imported, is individually packaged for retail sale. It contains no electrothermic apparatus or chemicals. The outer (visible) part is constructed from 65% polyester, 35% cotton, woven fabric, and the inner (non-visible) surface is foam-lined. The pad has two, permanently affixed closures, each consisting of an elasticized tab secured by a section of hook-and-loop tape. Literature submitted with the sample states that the pad works by redirecting body heat, normally lost through the skin surface, back into the injured area to increase blood circulation and relieve pain. The sample is being returned under separate cover.

The applicable subheading for this product will be 3005.90.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, dental or veterinary purposes: other: other: other. The rate of duty will be 7 percent ad valorem.

This merchandise may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380.

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.


Jean F. Maguire

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