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NY 804220




December 6, 1994

CLA-2-39:S:N:N6:221 804220

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9590; 6506.91.0045

Mr. Eric Jones
Eric Jones Customs Brokerage
5777 West Century Blvd., Suite 380
Los Angeles, CA 90045

RE: The tariff classification of a "StayCool" headband, neckband, wristband and visor from Taiwan.

Dear Mr. Jones:

In your letter dated November 9, 1994, on behalf of Pacific Sportswear, you requested a tariff classification ruling.

Four samples were included with your letter, and will be returned as you requested. All are made of woven textile fabric. The neckband, or scarf, measures approximately 35 inches in length and 1 3/4 inches in width and is designed to be tied around the forehead or neck. The headband measures approximately 21 inches in circumference and 2 1/4 inches in width, and has an elastic panel so that it may be stretched over the head. The wristband measures approximately 8 1/2 inches in circumference and 2 inches in width and has an elastic panel so that it may be stretched 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 of polyacrylic acid salt sewn into the fabric. When the articles are soaked in water, the polymer absorbs the liquid, forming a gel and expanding 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 applicable subheading for the neckband, headband 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 applicable subheading for the visor will be 6506.91.0045, HTS, which provides for other headgear, whether or not lined or trimmed: other: of rubber or plastics: visors, or other headgear which provides no covering for the crown of the head. The rate of duty will be 2.4 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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