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NY H81592

July 9, 2001

CLA-2-39:RR:NC:SP:222 H81592


TARIFF NO.: 3924.90.5500

Mr. Arlen T. Epstein
Tompkins & Davidson
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a thermal compress from Taiwan.

Dear Mr. Epstein:

In your letter dated May 25, 2001, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling.

You have submitted a sample that is identified as a natural thermal compress, item number PP-216530. This product is a hot/cold pack designed to be heated in a microwave oven or cooled. The compress pack is composed of a gel that is sealed in a plastic container. This plastic pack measures approximately 8-1/2 inches in length by approximately 6 inches wide. Your letter of inquiry states that this plastic pack will be imported and sold inside a specially fitted cover.

The cover is made of 100 percent polyester fabric. The cover has an elasticized opening on one end. The fabric cover serves as a buffer when the heated or chilled pack is placed against the skin. The outer cover and the inner gel pack of the thermal compress are considered to be composite goods. The essential character of the composite article is imparted by the plastic gel pack. (See HQ 964045).

The applicable subheading for the plastic thermal compress pack with cover will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides forother household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 percent ad valorem

This ruling is being issued under the provisions of Part 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 Alice Masterson at 212-637-7090.


Robert B. Swierupski

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