United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY 815566 - NY 815687 > NY 815686

Previous Ruling Next Ruling
NY 815686

October 25, 1995

CLA-2-39:R:N3:221 815686


TARIFF NO.: 3926.90.9890

Mr. Maurice A. Gillis
M. Gillis & Associates
3604B - 9th Avenue North
Lethbridge, Alberta, T1H 5E7, Canada

RE: The tariff classification of the "Koolit" from Australia.

Dear Mr. Gillis:

In your letter dated September 29, 1995, you requested a tariff classification ruling.

The Koolit is a neck band designed to be worn during physical activity. The band consists of a core of foamed plastics material encased in a fabric sleeve measuring approximately 35 inches in length. Before use, the Koolit is dipped in water so that the foamed plastics material can absorb the water. When the Koolit is worn around the neck, it will help keep the person cool.

The applicable subheading for the Koolit will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent.

You have also inquired whether the rate of duty depends upon the country from which the Koolit is shipped. The duty is determined by the country in which the Koolit is made. Although you do not state the country of origin, it appears from your comments that the Koolit is made in Australia. If so, the rate of duty provided above applies, whether the Koolit is shipped directly from Australia to the United States, or shipped to the United States through Canada.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-466-5580.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: