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NY I85111

September 6, 2002

CLA-2-39:RR:NC:SP:221 I85111


TARIFF NO.: 3926.90.9880

Mr. Chad S. Magoon
FedEx Trade Networks Transport & Brokerage 205 West Service Road
Champlain, NY 12919

RE: The tariff classification of water absorption bags and ice packs from Taiwan.

Dear Mr. Magoon:

In your letter dated July 30, 2002, on behalf of Billboard Worldwide, Canada, you requested a tariff classification ruling.

Two samples were submitted with your request. The “Aqua Sorb” or “Aqua Boy” water absorption bag is designed to absorb large quantities of water quickly. It is in the form of a bag made of spun bonded textile fabric, stitched closed on all four sides, measuring approximately 16 ½ inches by 22 inches by 3 inches. The spun bonded fabric permits fluids to penetrate the bag. Inside the bag is a sheet of fibrous material, identified as sulphite pulp. Interspersed throughout the fibrous material are tiny crystals of sodium polyacrylate. The sodium polyacrylate absorbs many times its weight in liquid. The bags are designed to function as sandbags in flooded areas, absorb water from leaking water pipes, and protect electrical and other equipment from water damage.

The “Hot Ice” or “Ice Genie” ice pack is designed to keep foods and other products cool. It consists of a plastic bag, measuring approximately 6 inches by 12 inches, containing a sheet of fibrous material, identified as sulphite pulp, interspersed with sodium polyacrylate crystals. The bags are intended to be soaked in water then frozen. The frozen packs may be used to keep products such as foods, flowers and medicines fresh during shipping. According to the breakdowns submitted with your request, the sodium polyacrylate is the predominant component in each of the two products. The samples are being returned as you requested.

The applicable subheading for the “Aqua Sorb” or “Aqua Boy” water absorption bag and for the “Hot Ice” or “Ice Genie” ice pack will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3924other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023.


Robert B. Swierupski

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