The tariff classification of Gel Warmers from China

N172517 July 15, 2011 CLA-2-38:OT:RR:NC:2:239 CATEGORY: Classification TARIFF NO.: 3824.90.9290 Ms. Kimberly Howard Feldstein & Associates, Inc. 6500 Weatherfield Court Maumee, OH 43537 RE: The tariff classification of Gel Warmers from China Dear Ms. Howard: In your letter dated June 22, 2011, you requested a tariff classification ruling for Gel Warmers. A sample was submitted with your ruling request and will not be returned. The item consists of two knitted mittens and two reusable gel packs. The gel packs are packaged together for retail sale inside the mittens. The mittens are composed of 100% polyester. The gel packs, resembling a heat water bottle, consists of an exterior surface composed of polyvinyl chloride filled with a sodium acetate, anhydrous solution. The gel pack also contains a small steel disc. When the disc is depressed, a chemical reaction occurs causing the gel to crystallize thereby creating heat. The item is designed for use as a portable heater. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), 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 GRIs will be applied in the order of their appearance. The item consists of a mitten and a gel pack.  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. The Harmonized Tariff Schedule of the United States ("HTSUS") General Rule of Interpretation 3 (b) states as follows:      (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. The gel warmers are composite goods made up of different components. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the gel warmers are imparted by the chemical which provides the heat. The applicable subheading will be 3824.90.9290, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other. 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 Specialist Richard Dunkel at (646) 733-3032. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division