The tariff classification of a therapeutic wrap from China

N123521 September 24, 2010 CLA-2-14:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1404.90.9090 Ms. Nicole Delfosse Miles Kimball Company 250 City Center Oshkosh, WI 54906 RE: The tariff classification of a therapeutic wrap from China Dear Ms. Delfosse: In your letter dated September 15, 2010 you requested a tariff classification ruling. An image of the product was submitted with your letter. The product is described as a therapeutic hot/cold wrap, consisting of a shawl-like polyester shell filled with buckwheat. The wrap may be heated in a microwave oven or cooled in a freezer. When worn, draped over the shoulders and extending down the upper back, it is intended to provide relief from pain of arthritis, bursitis, muscle strain, or stiff neck. The applicable subheading for this product 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/. The importation of this merchandise may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS) and/or the U.S. Food and Drug Administration. It is suggested you contact these agencies directly for further information. 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 Stanley Hopard at (646) 733-3029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division