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NY I84715

August 8, 2002

CLA-2-63:RR:NC:N3:351 I84715


TARIFF NO.: 6307.90.9889

Mr. Francisco Gomez, Jr.
R.L. Jones
476 Tecate Road
P.O. Box 970
Tecate, CA 91980

RE: The tariff classification of a cold therapy wrap from Mexico.

Dear Mr. Gomez:

In your letter dated July 22, 2002, you requested a ruling on behalf of Americus, Int'l, of Irvine, CA on tariff classification.

You have submitted a sample of a cold therapy wrap, complete with a freezable gel pack. The wrap is 23” x 7” with rounded corners. It appears to be composed of neoprene rubber laminated on the outer side with knit man-made fiber fabric. On the inner side, a 15” pocket has been formed by a piece of woven man-made fiber fabric. It is into this pocket that the gel pack is to be placed. A 5½” x 2” strip of hook-and-loop fastener secures the wrap.

You state that the wrap may be imported without the gel pack, as a replacement part. In that case, the applicable subheading for the wrap alone will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up articles, including dress patterns; Other; Other: Other: Other: Other.” The general rate of duty will be seven percent ad valorem.

In your letter, you state your belief that the wrap with the gel pack is classifiable in subheading 3005.90.5090, 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, surgical, dental or veterinary purposes: Other: Other: Other.” You cite ruling A87539, dated September 30, 1996, in support of this position.

Your attention is drawn to the Informed Compliance Publication entitled Wadding, Gauze, Bandages, and Similar Articles (Heading 3005, HTSUS), dated April 2000, wherein it was stated that Customs has revoked all rulings on items such as this that classified them in heading 3005, HTS. Customs has now taken the position that a bandage is essentially a piece of material applied to a body part to make compression, absorb drainage, prevent motion, retain surgical dressing, or lend support to a wound. We find that this item does none of the functions enumerated above.

While stating that the cold therapy wrap imported with the gel pack is not classifiable in heading 3005, we are unable to issue a classification ruling on the complete item, or on the gel pack alone, without the complete chemical composition (i.e., chemical name, CAS number, and percent by weight of each ingredient) of the gel. When this information is available, you may wish to consider resubmission of your request. We are returning your samples. If you decide to resubmit your request, please include all of the material that we have returned to you, including a copy of this letter.

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 (the wrap alone) is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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