The tariff classification of a cold pack with plastic balls in a textile pouch from China
Issued August 7, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5600
Headings: 3924
GRI rules applied: GRI 3(b)
Product description
The submitted sample is identified as a Paradice Reusable Cold Pack. The outer cover of this item is made of 80% nylon and 20% spandex woven fabric and is formed into a rectangular pouch that is permanently sewn closed on all four sides. The pouch measures 4” by 6” and is filled with blow-molded balls that are composed of 90% low density polyethylene (LDPE) plastic material and 10% high density polyethylene (HDPE) plastic material. Each ball is filled with distilled water. Printed on the front of the pouch is the trademark word “paradice”. Printed on the back of the pouch is the following information: “Paradice reusable cold pack that conforms to your bumps and bruises. Instructions for use: Place Paradice in freezer for a minimum of two hours before use. Apply directly to injury to speed pain relief and promote healing. Allow Paradice to conform to body for 25 to 35 minutes. After treatment remove and place back in freezer for future use.” This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. It functions as a means by which to apply cold in order to promote pain relief. The water filled plastic balls are the elements that retain the cold over a period of time and allow the item to conform to the contours of the body. The textile pouch performs the subordinate role of containing the plastic balls. Therefore, it is the opinion of this office that the plastic balls provide the essential character within the meaning of GRI 3(b).
Full text
N068132 August 7, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Terrance O’Neill Maersk Customs Services Inc. 680 Knox Street, Suite 200 Torrance, CA 90502 RE: The tariff classification of a cold pack with plastic balls in a textile pouch from China Dear Mr. O’Neill: In your letter dated July 1, 2009, on behalf of Hometown Sports, LLC, you requested a tariff classification ruling. The submitted sample is identified as a Paradice Reusable Cold Pack. The outer cover of this item is made of 80% nylon and 20% spandex woven fabric and is formed into a rectangular pouch that is permanently sewn closed on all four sides. The pouch measures 4” by 6” and is filled with blow-molded balls that are composed of 90% low density polyethylene (LDPE) plastic material and 10% high density polyethylene (HDPE) plastic material. Each ball is filled with distilled water. Printed on the front of the pouch is the trademark word “paradice”. Printed on the back of the pouch is the following information: “Paradice reusable cold pack that conforms to your bumps and bruises. Instructions for use: Place Paradice in freezer for a minimum of two hours before use. Apply directly to injury to speed pain relief and promote healing. Allow Paradice to conform to body for 25 to 35 minutes. After treatment remove and place back in freezer for future use.” This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. It functions as a means by which to apply cold in order to promote pain relief. The water filled plastic balls are the elements that retain the cold over a period of time and allow the item to conform to the contours of the body. The textile pouch performs the subordinate role of containing the plastic balls. Therefore, it is the opinion of this office that the plastic balls provide the essential character within the meaning of GRI 3(b). The applicable subheading for the Paradice Reusable Cold Pack will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles and hygienic or toilet articles, of plastics: other: other. The rate of duty will be 3.4 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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