F89939 F8 Ruling Active

The tariff classification of a cooling neck wrap from China.

Issued August 3, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The cooling neck wrap is a scarf-like item measuring approximately 40 inches in length and 3 inches in width, designed to be tied around the neck. It is composed of a nylon fabric that is filled with polymer beads in which the active ingredient is a cross-linked polymer consisting of polyacrylamide and acrylic acid. When the cooling neck wrap is soaked in water, the beads absorb the liquid, expanding to many times their original size. When the wrap is placed around the neck, the coolness of the absorbed water provides a cooling effect.

CBP rationale

The applicable subheading for the cooling neck wrap will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY F89939 August 3, 2000 CLA-2-39:RR:NC:SP:221 F89939 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Marc D. Torrence V. Alexander & Co., Inc. P.O. Box 291929 Nashville, Tenn. 37229-1929 RE: The tariff classification of a cooling neck wrap from China. Dear Mr. Torrence: In your letter dated July 17, 2000, on behalf of Schering Plough Healthcare, you requested a tariff classification ruling. A sample was provided with your letter. The cooling neck wrap is a scarf-like item measuring approximately 40 inches in length and 3 inches in width, designed to be tied around the neck. It is composed of a nylon fabric that is filled with polymer beads in which the active ingredient is a cross-linked polymer consisting of polyacrylamide and acrylic acid. When the cooling neck wrap is soaked in water, the beads absorb the liquid, expanding to many times their original size. When the wrap is placed around the neck, the coolness of the absorbed water provides a cooling effect. The applicable subheading for the cooling neck wrap will be 3926.90.9880, 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 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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