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NY K84205

March 18, 2004
CLA-2-63:RR:NC:N3:351 K84205


TARIFF NO.: 1404.90.0000, 6307.90.9889, 3926.90.9880

Sherry Desjardins
Compliance Manager, Apparel, Retail, & Textile Brokerage Menlo Worldwide Trade Services
1555 W. 23rd Street
Dallas, TX 75261

RE: The tariff classification of hot/cold packs from China or Hong Kong

Dear Ms. Desjardins:

In your letter dated March 7, 2004, you requested a tariff classification ruling. The ruling request is on behalf of Hot Headz of America.

The submitted samples, identified as styles NP103-2 and HP101, are hot/cold packs. NP103-2 is a U-shaped neck pack and HP101 is a basic heat pack, approximately 6” x 12”. You indicate that they will be imported filled with herbs or as an unfinished shell which will be open at one end, to be filled with herbs in the U.S. then sewn shut as a finished product identical to the one already containing the herbs.

The applicable subheading for styles NP103-2 and HP101 when imported filled with herbs will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable products not elsewhere specified or includedother. The rate of duty will be Free.

The applicable subheading for the unfinished items, imported without the herb packs, will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be seven percent ad valorem.

The product referred to as “Cool Down” has no assigned style number. You state that, as with the other products, the intended use will be therapeutic. The item consists of a strip of fabric folded over and sewn lengthwise, approximately 30” long by 2 ½” wide; it is shown tied loosely around the user’s neck. The finished product contains “cool down” crystals which are made from polyacrylamide, a plastic material.

The applicable subheading for the “Cool Down” hot/cold packs will be 3926.90.9880, HTS, which provides for other articles of plastics and articles of other materials of headings 3907 to 3914, other. 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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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