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NY 809017

June 13, 1995

CLA-2-39:S:N:N6:221 809017


TARIFF NO.: 3926.90.9890

Ms. Mary Wu
China World Trade
209 Post Street
Suite 1012
San Francisco, CA 94108

RE: The tariff classification of "Zephyr Cool Packs" from China.

Dear Ms. Wu:

In your letter dated March 31, 1995, you requested a tariff classification ruling.

Two samples identified as "Zephyr's Cool Packs" were submitted with your letter. The first sample is a bandana measuring approximately 42 inches in length and 2 inches in width, designed to be worn around the neck or forehead. The second sample is a round pack measuring approximately 7 3/4 inches in diameter, which may be worn under a hat. Both Cool Packs are made of woven cotton fabric. Inside the layers of fabric are small quantities of absorbent polyacrylamide beads. When the Cool Packs are soaked in water, the polymer beads absorb many times their volume in water, expanding up to 100 times in size and forming a gel. The moisture against the skin, and the evaporation of water from the skin, help keep the body cool.

The applicable subheading for the Cool Packs will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914. The rate of duty will be 5.3 percent ad valorem. These products are not subject to any quota or visa requirements.

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
Area Director

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