The tariff classification of hot/cold gel packs from Vietnam

N330336 January 30, 2023 CLA-2-38:OT:RR:NC:N3:139 CATEGORY: Classification TARIFF NO.: 3824.99.9397 Joseph Kenny Geodis USA Inc One CVS Dr ,Mail Code 5055Woonsocket, RI 02895 RE: The tariff classification of hot/cold gel packs from Vietnam Dear Mr. Kenny: In your letter dated January 18, 2023, on behalf of your client, CVS Pharmacy Inc., you requested a tariff classification ruling. Photographs along with a sample were submitted and the sample will be retained as requested. The item in question are a pair of gel slippers that have the CVS item code of 294698.  The item is a pair of hot/cold packs designed to be used on the feet.  The outer surface is made from woven polyester fabric and contained within is a gel. The gel consists of glycerine, water,  plastic polymer and a preservative.  In your letter you suggested the classification of the electrolyte liquid, under subheading 3824.99.9297, Harmonized Tariff Schedule of the United States (HTSUS). Modifications to the HTSUS to align the HTSUS on the 2022 version of the Harmonized Commodity Description and Coding System pursuant to Section 1206 of the Omnibus Trade and Competitiveness Act of 1988 have been completed.  These modifications, made by Presidential Proclamation 10326 and set forth in Annexes I, II.A, and II.B of  U.S. International Trade Commission Publication 5240, became effective on January 27, 2022. The applicable subheading for the hot/cold gel packs will be 3824.99.9397, 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: Other: Other The 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist John Bobel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division