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NY N025711




April 25, 2008

CLA-2-38:OT:RR:NC:2:239

CATEGORY: CLASSIFICATION

TARIFF NO.: 3824.90.9290

Mr. Robert L. Eisen
Baker & McKenzie LLP
1114 Avenue of the Americas
New York, NY 10036

RE: The tariff classification of "Beyond BodiHeat" products from Japan

Dear Mr. Eisen:

In your letter dated April 2, 2008, you requested a tariff classification ruling on behalf of your client Okamoto. Your inquiry concerns the classification of four different styles of disposable heat pads from the "Beyond BodiHeat" product line. Samples were submitted with your ruling request and will not be returned.

Pad style 1, identified as Beyond BodiHeat Pad, measures 5" x 3.75" and is typically used on the back. The pad has an easy-on, easy-off adhesive backing to adhere the pad to clothing over the discomforted area. Pad style 2, identified as Beyond BodiHeat Heat Pad, measures 5" x 3.75" and is also typically used on the back. Pad style 3, identified as Beyond BodiHeat Pad Neck and Shoulder Pain Relief, measures 2.75" x 3.75" and is designed to pinpoint heat directly to the affected neck and shoulder area. The pad has an adhesive backing which is applied directly on the skin. Pad style 4, identified as Beyond BodiHeat Pad Kneewrap, measures 5" x 3.75" and is designed for use on the knee. After importation, pad styles 2 and 4 will be packaged to include a stretchable belt which can be wrapped around the waist or knee. The belt has a 2 pocket insert for the heat pads and is secured by a Velcro closure.

The disposable heat pads are composed of iron powder, water, activated carbon, vermiculite, salt, super absorbent polymer and Purge® natural mineral powder. When the package is opened, the ingredients are exposed to the oxygen in the air and a chemical reaction begins commonly known as oxidation. The water, activated carbon and other ingredients accelerate the oxidation which generates the heat. The item is a one-time use, air activated heat pad designed to provide temporary low-level heat to soothe and comfort sore aching muscles and provide relief for joint pain.

The applicable subheading for the disposable heat pads will be 3824.90.9290, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: other. The rate of duty will be 5 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Richard Dunkel at 646-733-3032.

Sincerely,

Robert B. Swierupski
Director,

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