The tariff classification of a plastic cooling flat pillow from China

N238328 March 5, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Gina McClain Hampton Direct P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic cooling flat pillow from China Dear Ms. McClain: In your letter dated February 4, 2013, you requested a tariff classification ruling. The submitted sample is identified as a Chillow, SKU# 40345. This item is a flat pillow, in which one side is made of polyvinyl chloride (PVC) plastic material and the other side is made of velvet with a plastic inside lining. Located within the Chillow is a layer of plastic foam material that is not attached to either side. There is a plug in the corner of the velvet side of the Chillow that closes an aperture. The plug is made of PVC. This item measures approximately 20” x 11¼”. The Chillow is designed to be filled with water through the opened aperture and the water is then contained by closing with the plug. The user can control the sleeping temperature by either sleeping on the plastic side, the velvet side, placing the Chillow in a pillow case, or even placing the water filled Chillow in the refrigerator for 15 to 30 minutes before use. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The foam plastic inside layer as well as the plastic lining and the plastic exterior side of the Chillow allows the item to perform the primary role of containing water to control the sleeping temperature. The velvet side of the Chillow provides one of several options for sleeping. Therefore, it is the opinion of this office that the plastic material provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for SKU# 40345 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other. The rate of duty will be 3.4 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 Gary Kalus at (646) 733-3055. Sincerely, Thomas J. Russo Director National Commodity Specialist Division