The tariff classification of "BooBoo Gel Pack" from China

N013964 July 19, 2007 CLA-2-38:RR:NC:2:239 CATEGORY: Classification TARIFF NO.: 3824.90.9290 Ms. Jamie Castellanos The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of “BooBoo Gel Pack” from China Dear Ms. Castellanos: In your letter dated June 27, 2007, you requested a tariff classification ruling for “BooBoo Gel Pack” which is a hot/cold pack applied to minor bruises, bumps, and sprains. It is composed of a 100 percent PVC shell (with a picture of an elephant) that is filled with a gel composed of water, glycerin, butanediol, and an acrylic polymer. A sample was submitted with your inquiry. The applicable subheading will be 3824.90.9290, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Richard Dunkel at 646-733-3032. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division