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NY 899055





July 6, 1994

CLA-2-39:S:N:N6:221 899055

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9590

Mr. Earl A. Roberts
R.L. Jones Customhouse Brokers, Inc.
P.O. Box 472
Calexico, CA 92231

RE: The tariff classification of a cool down tie, collar, wristband and visor from Mexico.

Dear Mr. Roberts:

In your letter dated May 27, 1994, on behalf of Cool Down Industries Inc., you requested a tariff classification ruling.

Four samples were included with your request. All are made of woven textile fabric. The cool down tie, or scarf, measures approximately 35 inches in length and 1 7/8 inches in width and is designed to be tied around the forehead or neck. The collar measures approximately 22 inches in length and 2 1/4 inches in width, and closes by means of a "VELCRO"-type hook and loop fastener. The wristband measures approximately 9 inches in circumference and has an elastic panel so that it may stretch over the hand. The visor contains an inner stiffening layer of plastics and has an adjustable elastic back band.

Each of the four samples contains a small quantity of polymer crystals sewn into the fabric. When the articles are soaked in water for 30 to 45 minutes, the crystals absorb water and expand up to 100 times in size. The moisture against the skin and the evaporation of water from the skin help keep the body cool. The tie, collar and wristband are being returned to you as you requested.

The applicable subheading for the tie, collar and wristband will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, other. The rate of duty will be 5.3 percent ad valorem. The question of classification for the visor is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office.

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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