The tariff classification of a textile cold pack from China

N302761 March 4, 2019 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Joseph Kenny Geodis USA, Incorporated One CVS Drive Woonsocket, RH 02895 RE: The tariff classification of a textile cold pack from China Dear Mr. Kenny: In your letter dated February 1, 2019, you requested a tariff classification ruling, on behalf of your client, CVS Pharmacy, Inc. You submitted a sample of a 5" x 7" cold pack, item #398242 “Soft Ice Cooler.” The sample will be returned. The cold pack is made up from a fabric covered gel pack. The gel is composed of 74.8 percent water, 23 percent glycerol, 2 percent carboxmethylcelluose sodium and .2 percent other chemicals. The cold pack outer surface is constructed from a nylon woven fabric you state is laminated with plastic, visible to the naked eye because of the shine and iridescence of the fabric. The shine and iridescence of the fabric cannot be taken into consideration as a defining factor. In order for a textile fabric coated with plastics to be classified as an article of plastic, the coating must be visible to the naked eye as per Note 2(a)(1), Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS). Here, the plastic coating does not obscure the weave pattern. Moreover, you state that the bag is very flexible and since the surface character of the fabric remains unchanged, the coating is not visible to the naked eye. The cold pack is designed to be used with lunch or cooler bags. To use, the cold pack is placed in the freezer for a several hours. Once it is frozen, the gel pack is packed in the cooler bag or any desired food container and it will retain a cool temperature away from home. The cold pack can also be used to soothe and relieve join pain or swelling by placing on the injured area. You suggest that the cold pack can be classified under several headings: 3824 (chemical products, other), heading 3926 (plastics, other), and heading 6307 (made up articles of textile, other). Since the 5" x 7" cold pack is a composite good, the classification must be based on General Rules of Interpretation (GRI). The cold pack is classifiable under more than one heading, the competing headings stated above, and GRI 3 is implicated, specifically GRI 3(b). GRI 3(b) provides that composite goods made up of different components shall be classified as if they consisted of the component which imparts the essential character to the item. In determining the essential character various factors may be used to determine the component which imparts the essential character to the composite article. For this item, the fabric imparts the essential character since it is the material that keeps the cold pack flexible to fit in any container. The fabric also helps wick away moisture from condensation and keeps food and the container dry. Moreover, when the cold pack is placed directly on the skin, it is the fabric that protects the user from the ice burn that can occur from the temperature of the pack. HQ ruling H287971, dated September 29, 2017 is noted. The applicable subheading for the fabric covered 5" x 7" cold pack, will be 6307.90.9889, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 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 the World Wide Web at https://hts.usitc.gov/current. 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 Adleasia Lonesome via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division