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K85801 K8 Ruling Active

The tariff classification of a neck support from China

Issued May 7, 2004 by U.S. Customs and Border Protection.

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K8 K85801 (May 7, 2004)

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

The set includes one two-piece collar, two 10” Pillow-Rolls (2” and 2½” diameters), and one towel sling with which the user may wrap a rolled towel or washcloth for additional support. Each part has hook-and-loop fastener strips to hold them together. The pieces are covered with 100 percent polyester fabric and filled with 100 percent polyurethane foam. You indicate that the item is not a medical device, but rather is used to support the neck while resting, either in a seated position, as by travelers, or while reclining in bed. You also state that the set may be imported in a two-piece version with only the collar and towel sling.

CBP rationale

The applicable subheading for the neck support set in either the two- or four-piece version will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other.

Full text

NY K85801 May 7, 2004 CLA-2-63:RR:NC:N3:351 K85801 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Gail Gerstmar President Gtripledot, Inc. 12933 SW Wilmington Lane Tigard, OR 97224 RE: The tariff classification of a neck support from China Dear Ms. Gerstmar: In your letter dated April 29, 2004, you requested a tariff classification ruling. The sample submitted, identified as the “ON-THE-ROLL( Pillow-Collar( Neck Support,” is a 4-piece set that is packaged in a clear vinyl zippered case. The set includes one two-piece collar, two 10” Pillow-Rolls (2” and 2½” diameters), and one towel sling with which the user may wrap a rolled towel or washcloth for additional support. Each part has hook-and-loop fastener strips to hold them together. The pieces are covered with 100 percent polyester fabric and filled with 100 percent polyurethane foam. You indicate that the item is not a medical device, but rather is used to support the neck while resting, either in a seated position, as by travelers, or while reclining in bed. You also state that the set may be imported in a two-piece version with only the collar and towel sling. The applicable subheading for the neck support set in either the two- or four-piece version will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. You also state that you may import this item with inflatable cylinder rolls. In order to classify this item, we need to receive a sample. When this is available, you may wish to consider resubmission of your request. The sample will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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