The tariff classification of "The Health Pack"("Le Sac Sante") from Canada

NY 887377 July 7, 1993 CLA-2-30:S:N:N7:238 877377 CATEGORY: Classification TARIFF NO.: 3005.90.5090 Mr. Ronald B. McKenny John V. Carr & Son Inc. 6 Maple Street P.O. Box 307 Derby Line, VT 05830 RE: The tariff classification of "The Health Pack" ("Le Sac Sante") from Canada Dear Mr. McKenny: In your letter dated April 7, 1993, resubmitted on May 14, but not received until June 17, 1993, you requested a tariff classification ruling, on behalf of your client, Sac Sante Inc. The submitted sample, which is referred to as "The Health Pack" ("Le Sac Sante"), consists of a sealed, rectangle-shaped sac containing sterilized oat and wheat grains. The sac, itself, which measures approximately 5" x 17", is constructed from 100% cotton, printed fabric. In its imported condition, the pack is individually packaged for retail sale. According to the literature submitted, the pack, after heating in a microwave oven or placing in a freezer, is applied directly to the affected body part for the relief of pain associated with various ailments, such as arthritis, bursitis, tendonitis, pulled muscles, etc.. The submitted literature also indicates that the pack is available in a "square" model (9.5" x 11") or in an "X-long" model (6.75" x 21.5"). The applicable subheading for this product will be 3005.90.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), ... put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes: other: other: other. The rate of duty, if this merchandise is considered "goods originating in the territory of Canada", will be 3.5 percent ad valorem. Otherwise, the rate of duty will be 7 percent ad valorem. This merchandise may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, MD 20857, telephone number (202) 443-3380. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport