I89856 I8 Ruling Active

The tariff classification of a neck wrap from China

Issued January 21, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1404.90.0000

Headings: 1404

Product description

The product, Aromatherapy Neck Wrap (PP #260700) consists of flax seed and buckwheat encased in a woven cotton envelope, itself divided into sections, inserted into a woven polyester cover with a floral design. The article measures approximately 32 inches long and 8 inches wide at the ends, tapering to 4 inches wide at the center. The Neck Wrap will be packaged for retail sale, with instructions indicating the user may heat it in a microwave oven or cool it in a refrigerator prior to placing around the neck.

CBP rationale

The applicable subheading for the Aromatherapy Neck Wrap (PP #260700) will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable products not elsewhere specified or included…other.

Full text

NY I89856 January 21, 2003 CLA-2-14:RR:NC:2:228 I89856 CATEGORY: Classification TARIFF NO.: 1404.90.0000 Mr. Danny Gabriel Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a neck wrap from China Dear Mr. Gabriel: In your letter dated January 13, 2003 you requested a tariff classification ruling. A sample, submitted with your letter, is being returned to you, as requested. The product, Aromatherapy Neck Wrap (PP #260700) consists of flax seed and buckwheat encased in a woven cotton envelope, itself divided into sections, inserted into a woven polyester cover with a floral design. The article measures approximately 32 inches long and 8 inches wide at the ends, tapering to 4 inches wide at the center. The Neck Wrap will be packaged for retail sale, with instructions indicating the user may heat it in a microwave oven or cool it in a refrigerator prior to placing around the neck. The applicable subheading for the Aromatherapy Neck Wrap (PP #260700) will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable products not elsewhere specified or included…other. The rate of duty will be free. 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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