The tariff classification of a heat wrap from China

N100157 May 6, 2010 CLA-2-38:OT:RR:NC:2:239 CATEGORY: Classification TARIFF NO.: 3824.90.9290 Mr. Kin-Joe Sham OrthoCor Medical 1000 Westgate Drive, Suite 243 Minneapolis, MN 55114 RE: The tariff classification of a heat wrap from China Dear Mr. Sham: In your letter dated April 3 2010, you requested a tariff classification ruling. The product, described as OrthCor Knee Heat Wrap, is a multiple-use therapy heat wrap. The wrap, made of non-woven textile with elastic, is a stretch wrap containing two disposable heat pods. Incorporated into the wrap, are two plastic docking stations designed to lock the disposable heat pods into place, control the heat therapy and ensure a constant air pocket to prevent burning when applied to the body. The heat pods are composed of iron powder, water, activated charcoal, salt, and vermiculite. When exposed to the air, it causes a chemical reaction during which the iron oxidizes, generating heat. The wrap is placed on the affected joint area and secured with velcro for a custom fit. The product is designed to provide temporary relief of minor muscular and joint aches and pains associated with strains, sprains and arthritis. Three additional pairs of disposable heat pods are also included. You suggest classification of the OrthoCor Knee Heat Wrap under HTS 9018.90.8000, which provides for "other" instruments and apparatus used in medical, surgical, dental, or veterinary sciences. To support your claim you cite New York Ruling Letter K88657, dated August 30, 2004. The item covered in that ruling is substantially different from your product. That ruling covered a disposable thermal pad that was specially designed to treat individuals suffering from serious afflictions, such as burns or hypothermia. It was designed to be used in professional practice, and required a complex cooling and heating pump to fill the pad with liquid at a specific temperature. The Harmonized System Explanatory Note to Heading 9018 states that the heading covers instruments and appliances used only in professional practice (e.g. by doctors, surgeons, dentists, etc) to make a diagnosis or, to prevent or treat an illness, or to operate. Your device is designed to be worn by an individual suffering from joint pain, it is not used by a medical professional (irrespective of the fact that a physician may prescribe the use of the device to an individual). This being the case, the OrthoCor Knee Heat Wrap would not be classified in Heading 9018. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (“GRIs”), when taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance. GRI 3 states as follows: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. In this instance, the OrthoCor Knee Wrap is a composite good consisting of a stretch wrap and heat pods. The heat pods, composed of a mixture of components, provide the functionality to the article and thus, its essential character. The applicable subheading for the OrthoCor Knee Heat Wrap will be 3824.90.9290, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included. 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 Richard Dunkel at (646) 733-3032. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division