N233983 N2 Ruling Active

The tariff classification of Hot and Cold Gel Packs from China

Issued November 16, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3824.90.9290

Headings: 3824

Product description

The samples, identified as small and large hot and cold gel packs, are identical except for their size. Both are reusable heating/cooling gel compresses consisting of a 100 percent polyester fabric outer shell that has been adhered to PVC material, and filled with a gel composed of sodium carboxymethycellulose, glycerol, isothiazolin, and water. Both are affixed to the body with an adjustable velcro strap. The gel packs can be placed in a microwave or freezer and, when applied to the skin, provide instant heating or cooling relief. The small version measures 9 ¾ inches by 5 ¾ inches. The large version measures 13 ¾ inches by 8 ¾ inches.

CBP rationale

The applicable subheading for both gel packs 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.

Full text

N233983 November 16, 2012 CLA-2-38:OT:RR:NC:2:239 CATEGORY: Classification TARIFF NO.: 3824.90.9290 Mr. Michael T. Hastings Sterling Contract Packaging 139 Interstate Park Spatanburg, SC 29303-6611 RE: The tariff classification of Hot and Cold Gel Packs from China Dear Mr. Hastings: In your letter dated October 1, 2012, you requested a tariff classification ruling. Two samples were submitted with your ruling request and will not be returned. The samples, identified as small and large hot and cold gel packs, are identical except for their size. Both are reusable heating/cooling gel compresses consisting of a 100 percent polyester fabric outer shell that has been adhered to PVC material, and filled with a gel composed of sodium carboxymethycellulose, glycerol, isothiazolin, and water. Both are affixed to the body with an adjustable velcro strap. The gel packs can be placed in a microwave or freezer and, when applied to the skin, provide instant heating or cooling relief. The small version measures 9 ¾ inches by 5 ¾ inches. The large version measures 13 ¾ inches by 8 ¾ inches. The applicable subheading for both gel packs 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, Thomas J. Russo Director National Commodity Specialist Division

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