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The tariff classification of the "Koolit" from Australia.
Issued October 25, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 815686 (October 25, 1995)
Tariff classification
HTS codes: 3926.90.9890
Headings: 3926
Product description
The Koolit is a neck band designed to be worn during physical activity. The band consists of a core of foamed plastics material encased in a fabric sleeve measuring approximately 35 inches in length. Before use, the Koolit is dipped in water so that the foamed plastics material can absorb the water. When the Koolit is worn around the neck, it will help keep the person cool.
CBP rationale
The applicable subheading for the Koolit will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.
Full text
NY 815686 October 25, 1995 CLA-2-39:R:N3:221 815686 CATEGORY: Classification TARIFF NO.: 3926.90.9890 Mr. Maurice A. Gillis M. Gillis & Associates 3604B - 9th Avenue North Lethbridge, Alberta, T1H 5E7, Canada RE: The tariff classification of the "Koolit" from Australia. Dear Mr. Gillis: In your letter dated September 29, 1995, you requested a tariff classification ruling. The Koolit is a neck band designed to be worn during physical activity. The band consists of a core of foamed plastics material encased in a fabric sleeve measuring approximately 35 inches in length. Before use, the Koolit is dipped in water so that the foamed plastics material can absorb the water. When the Koolit is worn around the neck, it will help keep the person cool. The applicable subheading for the Koolit will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent. You have also inquired whether the rate of duty depends upon the country from which the Koolit is shipped. The duty is determined by the country in which the Koolit is made. Although you do not state the country of origin, it appears from your comments that the Koolit is made in Australia. If so, the rate of duty provided above applies, whether the Koolit is shipped directly from Australia to the United States, or shipped to the United States through Canada. This ruling is being issued under the provisions of Section 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 212-466-5580. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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