N244224 N2 Ruling Active

The tariff classification of an Instant Heat Seat Warmer from China

Issued July 26, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3824.90.9290

Headings: 3824

Product description

The Instant Heat Seat Warmer consists of a seat cushion made of polyester and polyurethane foam with pockets and two reusable gel packs. The gel packs are filled with sodium acetate (88%), water (11%), and alloy (1%). A small steel disc is affixed to the gel pack and, when depressed, a chemical reaction occurs causing the gel to crystallize thereby creating heat. The gel packs are to be inserted into the seat cushion for use as a portable cushioned heater. The items are packaged together for retail sale.

CBP rationale

The applicable subheading for the Instant Heat Seat Warmer will be 3824.90.9290, 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: Other: Other: Other .

Full text

N244224 July 26, 2013 CLA-2-38:OT:RR:NC:2:239 CATEGORY: Classification TARIFF NO.: 3824.90.9290 Doron Kotkowski Director International Trade and Customs Jarden Consumer Solutions 2381 Executive Center Drive Boca Raton, FL 33431 RE: The tariff classification of an Instant Heat Seat Warmer from China Dear Mr. Kotkowski: In your letter dated July 19, 2013, you requested a tariff classification ruling. The Instant Heat Seat Warmer consists of a seat cushion made of polyester and polyurethane foam with pockets and two reusable gel packs. The gel packs are filled with sodium acetate (88%), water (11%), and alloy (1%). A small steel disc is affixed to the gel pack and, when depressed, a chemical reaction occurs causing the gel to crystallize thereby creating heat. The gel packs are to be inserted into the seat cushion for use as a portable cushioned heater. The items are packaged together for retail sale. The applicable subheading for the Instant Heat Seat Warmer will be 3824.90.9290, 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: Other: Other: Other . The General 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 Laureen Tsang at (646) 733-3032. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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