CBP Ruling N087696 — The tariff classification of various Comfort Pak items from Canada

Tariff classification

Headings: 1404

Product description

The subject products consist of the following items: Comfort Pak Neck Wrap Comfort Pak Body Wrap Comfort Pak Shoulder Pak Comfort Pak Eye Mask All four items listed above, consist of polyester and cotton blend material which is stitched closed after being filled with Flaxseeds and Buckwheat Hulls. The items are all intended to be heated in the microwave or cooled in a freezer. The individual items are wrapped around or placed over the corresponding body part after heating or cooling. These products are intended to provide relief to sore muscles, and to provide comfort and relaxation to the user. Description on the packaging indicates that “the natural grain filling conforms to the contours of your body while providing long-lasting, soothing heat or cold.” The vegetable material absorbs the heat or cold and then provides a mechanism to transfer the desired temperature variation to the wearer. The essential character is imparted by the vegetable material filling which enables the product to perform its desired function. All four products are fragrance free. Samples submitted with your ruling request are being retained by this office for reference.

Full text

N087696 December 16, 2009 CLA-2-14:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 1404.90.9090 Ms. Sharon Odegard Comfort Pak Canada 103 Saguenay Drive Saskatoon, SK S7K 4M8 RE: The tariff classification of various Comfort Pak items from Canada Dear Ms. Odegard: In your letter dated November 23, 2009, you requested a tariff classification ruling. The subject products consist of the following items: Comfort Pak Neck Wrap Comfort Pak Body Wrap Comfort Pak Shoulder Pak Comfort Pak Eye Mask All four items listed above, consist of polyester and cotton blend material which is stitched closed after being filled with Flaxseeds and Buckwheat Hulls. The items are all intended to be heated in the microwave or cooled in a freezer. The individual items are wrapped around or placed over the corresponding body part after heating or cooling. These products are intended to provide relief to sore muscles, and to provide comfort and relaxation to the user. Description on the packaging indicates that “the natural grain filling conforms to the contours of your body while providing long-lasting, soothing heat or cold.” The vegetable material absorbs the heat or cold and then provides a mechanism to transfer the desired temperature variation to the wearer. The essential character is imparted by the vegetable material filling which enables the product to perform its desired function. All four products are fragrance free. Samples submitted with your ruling request are being retained by this office for reference. The applicable subheading for the Comfort Pak Neck Wrap, Comfort Pak Body Wrap, Comfort Pak Shoulder Pak, and Comfort Pak Eye Mask will be 1404.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Vegetable products not elsewhere specified or included: Other: Other: Other.” The rate of duty will be free. 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 Paul Hodgkiss at (646) 733-3046. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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