L82359 L8 Ruling Active

The tariff classification of a plastic gel foot wrap from China.

Issued February 28, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The submitted sample is identified as a Gel Foot Wrap, item number 312078. The component breakdown of the foot wrap is 86% glycol gel filling and 14% polyvinyl chloride (PVC) casing. The gel filling contains a mixture of purified water, propylene glycol, sodium carboxymethyl cellulose and methyl p-hydroxybenzoate. The wrap is marketed as a treatment for tired feet. It is designed to fit under the bottom of the foot with a self-closure flap that closes across the top of the foot. The Gel Foot Wrap should be submerged in cold water for 30 minutes or hot water for 5-10 minutes before use. The foot wrap is designed to soothe the feet while the consumer sits and relaxes. It is not designed to be stood on or walked on. The foot wrap is packaged in a reclosable type plastic bag that can be used for storage. The sample is returned as you requested.

Full text

NY L82359 February 28, 2005 CLA-2-39:RR:NC:SP:221 L82359 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Joanne Harmon CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic gel foot wrap from China. Dear Ms. Harmon: In your letter dated February 1, 2005, you requested a classification ruling. The submitted sample is identified as a Gel Foot Wrap, item number 312078. The component breakdown of the foot wrap is 86% glycol gel filling and 14% polyvinyl chloride (PVC) casing. The gel filling contains a mixture of purified water, propylene glycol, sodium carboxymethyl cellulose and methyl p-hydroxybenzoate. The wrap is marketed as a treatment for tired feet. It is designed to fit under the bottom of the foot with a self-closure flap that closes across the top of the foot. The Gel Foot Wrap should be submerged in cold water for 30 minutes or hot water for 5-10 minutes before use. The foot wrap is designed to soothe the feet while the consumer sits and relaxes. It is not designed to be stood on or walked on. The foot wrap is packaged in a reclosable type plastic bag that can be used for storage. The sample is returned as you requested. The applicable subheading for the plastic Gel Foot Wrap will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles and toilet articles of plastics: Other: Other. The rate of duty will be 3.4 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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