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L84398 L8 Ruling Active

The tariff classification of "Be Koool" disposable cooling gel packs from Japan.

Issued May 20, 2005 by U.S. Customs and Border Protection.

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L8 L84398 (May 20, 2005)

Tariff classification

HTS codes: 3824.90.9190

Headings: 3824

Product description

You state in your inquiry that the patches, which have an adhesive backing, provide up to 6 hours of cooling relief when applied to the skin.

CBP rationale

The applicable subheading will be 3824.90.9190, Harmonized Tariff Schedule of the United States (HTS), which provides for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; other.

Full text

NY L84398 May 20, 2005 CLA-2-38:RR:NC:2:239 L84398 CATEGORY: Classification TARIFF NO.: 3824.90.9190 Mr. Yoon Dyer Hankyu International Transport (USA), Inc. – NY Branch 230-19 International Airport Center Blvd. Jamaica, NY 11413 RE: The tariff classification of “Be Koool” disposable cooling gel packs from Japan. Dear Mr. Dyer: In your letter dated April 22, 2005, on behalf of your client Kobayashi Healthcare, Inc., you requested a tariff classification ruling for “Be Koool” disposable gel packs. The sample submitted consists of a box of 4 disposable gel sheets with a chemical composition of a water-soluble high polymer, parabens, L-menthol, pigment blue 1, propylene glycol, concentrated glycerin, and deionized water. You state in your inquiry that the patches, which have an adhesive backing, provide up to 6 hours of cooling relief when applied to the skin. The applicable subheading will be 3824.90.9190, Harmonized Tariff Schedule of the United States (HTS), which provides for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; other. The rate of duty will be 5 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 Andrew Stone at 646-733-3032. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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