N096198 N0 Ruling Active

The tariff classification of portable thermal pads from Taiwan

Issued March 18, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The portable thermal pads (SKU #68070) are composed of polyethylene foam plastic covered on both sides with a layer of metallized polyethylene terephthalate film. The pads measure 13 ¾ inches in length by 13 ¾ inches in width by 1/16 inch in thickness. The corners of the pads are rounded. The pads provide protection from cold surfaces and can be used on car or bleacher seats, as well as any surface that is too cold to sit on. The pads are imported two to a retail package. As you requested, the sample will be returned.

CBP rationale

The applicable subheading for the portable thermal pads will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N096198 March 18, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Janet Pendris Hampton Direct, Inc. 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of portable thermal pads from Taiwan Dear Ms. Pendris: In your letter dated February 25, 2010, you requested a tariff classification ruling. A sample was provided with your letter. The portable thermal pads (SKU #68070) are composed of polyethylene foam plastic covered on both sides with a layer of metallized polyethylene terephthalate film. The pads measure 13 ¾ inches in length by 13 ¾ inches in width by 1/16 inch in thickness. The corners of the pads are rounded. The pads provide protection from cold surfaces and can be used on car or bleacher seats, as well as any surface that is too cold to sit on. The pads are imported two to a retail package. As you requested, the sample will be returned. The applicable subheading for the portable thermal pads will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →