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The tariff classification of a Microwaveable Bag from Japan
Issued April 21, 2022 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N325238 (April 21, 2022)
Tariff classification
HTS codes: 1404.90.9090
Headings: 1404
Product description
The subject merchandise is called “Hanabikari.” The outer surface is made of cotton, and the filling is composed of bamboo leaves and red adzuki beans. The bag is intended to be heated in a microwave oven and applied to the body for pain amelioration. In your letter, you questioned whether the product might be classifiable in subheading 6307.90090, Harmonized Tariff Schedule of the United States (HTSUS). We note that no such tariff provision exists. However, subheading 6307.90, HTSUS provides for: “Other made up articles, including dress patterns: Other.”
Full text
N325238 April 21, 2022 CLA-2-14:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1404.90.9090 Ms. Keiko Takanashi Salon Colour Rail 21-3, Minami 1 West, Chuo-ku Sapporo, Hokkaido, Japan RE: The tariff classification of a Microwaveable Bag from Japan Dear Ms. Takanashi: In your letter dated April 5, 2022, you requested a tariff classification ruling of a Microwaveable Bag. The subject merchandise is called “Hanabikari.” The outer surface is made of cotton, and the filling is composed of bamboo leaves and red adzuki beans. The bag is intended to be heated in a microwave oven and applied to the body for pain amelioration. In your letter, you questioned whether the product might be classifiable in subheading 6307.90090, Harmonized Tariff Schedule of the United States (HTSUS). We note that no such tariff provision exists. However, subheading 6307.90, HTSUS provides for: “Other made up articles, including dress patterns: Other.” We disagree. CBP has a long-established position that hot or cold compresses are classified based on their inner core and not their outer textile surface. The applicable subheading for the Microwaveable Bag will be 1404.90.9090, HTSUS, which provides for: “Vegetable products not elsewhere specified or included: Other: 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 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 Ekeng Manczuk at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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