N243276 N2 Ruling Active

The tariff classification of Reusable Moist Heat Back and Neck Wraps from China

Issued July 8, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3824.90.3900

Headings: 3824

Product description

Item number 276656 is a Reusable Moist Heat Back Wrap which measures 11 inches by 8 inches. Item number 276655 is a Reusable Moist Heat Neck Wrap which measures 19 inches by 7 inches. Both wraps are affixed to the body with an adjustable Velcro strap and consist of a polyester and spandex fabric outer shell filled with gel beads. The beads are composed of silica (39.6%), alumina (33.7%), and water (26.7%). The wraps can be placed in a microwave or freezer and, when applied to the skin, provide instant heating or cooling relief.

CBP rationale

The applicable subheading for the Reusable Moist Heat Back and Neck Wraps will be 3824.90.3900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prepared binders for foundry molds or cores; 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: Mixtures of two or more inorganic compounds: Other.

Full text

N243276 July 8, 2013 CLA-2-38:OT:RR:NC:2:239 CATEGORY: Classification TARIFF NO.: 3824.90.3900 Long Vu Customs Compliance Specialist Walgreen Co. 304 Wilmot Road MS #3163 Deerfield, IL 60015 RE: The tariff classification of Reusable Moist Heat Back and Neck Wraps from China Dear Mr. Vu: In your letter dated June 18, 2013 you requested a tariff classification ruling. Two samples were submitted with your ruling request and will be returned. Item number 276656 is a Reusable Moist Heat Back Wrap which measures 11 inches by 8 inches. Item number 276655 is a Reusable Moist Heat Neck Wrap which measures 19 inches by 7 inches. Both wraps are affixed to the body with an adjustable Velcro strap and consist of a polyester and spandex fabric outer shell filled with gel beads. The beads are composed of silica (39.6%), alumina (33.7%), and water (26.7%). The wraps can be placed in a microwave or freezer and, when applied to the skin, provide instant heating or cooling relief. The applicable subheading for the Reusable Moist Heat Back and Neck Wraps will be 3824.90.3900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prepared binders for foundry molds or cores; 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: Mixtures of two or more inorganic compounds: 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/. 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 Laureen Tsang at (646) 733-3032. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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