The tariff classification of TheraPeas Cold Packs from China

N019261 November 13, 2007 CLA-2-38:OT:RR:NC:2:239 CATEGORY: Classification TARIFF NO.: 3824.90.9290 Ms. Una Gauthier Barthco International One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of TheraPeas Cold Packs from China Dear Ms. Gauthier: In your letter dated October 25, 2007, on behalf of your client CVS Pharmacy, you requested a tariff classification ruling for two TheraPeas Cold Packs which you have stated will be used to relieve pain, bruises and swelling. Samples of the medium sized reusable cold pack and the adult wrist and forearm reusable cold pack were submitted with your request and will not be returned. Item number 440162, measuring approximately 7" long by 4" wide, is a medium sized reusable cold pack consisting of an exterior surface composed of plastic, filled with colorful, soft gel, pea shaped beads in a chemical solution. The solution consists of a mixture of sorbitol, distilled water, and potassium sorbate. In your letter, you indicate that this item will be imported in a larger size and in several different shapes comprised of the same composition. The shapes, designed for children’s use, will resemble a duck, a star and a fish. Item number 440171, measuring approximately 6" long by 3½" wide, is an adult wrist and forearm reusable cold pack consisting of an exterior surface composed of plastic, filled with colorful, soft gel, pea shaped beads also in a chemical solution. The solution consists of a mixture of sorbitol, distilled water, and potassium sorbate. An adjustable elastic strap is attached to secure the cold pack and provide additional support. In your letter, you indicate that this item will be imported in other shapes and sizes such as a youth size wrist pack, a youth and adult knee pack, a youth ankle pack, a neck and shoulder pack, and a lower back pack with a belt and will be comprised of the same composition. The cold packs, with the exception of the lower back pack, have adjustable elastic straps. The applicable subheading for the TheraPeas Cold Packs will be 3824.90.9290, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared binders 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. 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