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NY 878917





October 21, 1992

CLA-2-39:S:N:N3D:221 878917

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9090

Mr. Alan Eisenman
Servtex International Inc.
460 West 34th Street
New York, NY 10001

RE: The tariff classification of "Kool Core" head bands, neck bands, and wrist bands from China.

Dear Mr. Eisenman:

In your letter dated October 2, 1992, on behalf of Servtex International, you requested a tariff classification ruling.

Samples of three variations of the "Kool Core" were submitted with your letter. They include a head band, a neck band, and a wrist band, and are designed to be worn during physical activity. Each band consists of a core of foamed plastics material encased in a fabric sleeve. The wrist band fastens by means of a hook and loop closure; the other bands have extended ends for tying. When imported, the neck band will incorporate a tab and three button holes as a closure. The band is soaked in cold water so that the core absorbs the liquid. Then, when the band is worn, air passing over the Kool Core causes the entrapped water to evaporate, thus lowering the temperature of the core. This is designed to lower the body temperature and increase the comfort of the person wearing the band.

The applicable subheading for the Kool Core bands will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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