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NY C88951


June 16, 1998

CLA-2-84:RR:NC:MM:106 C88951

CATEGORY: CLASSIFICATION

TARIFF NO.: 8419.50.5000

Mr. David T. Arth

R.L. Swearer Company, Inc.

115 McLaughlin Road

Moon Township, PA 15108-3819

RE: The tariff classification of a body cooling system from Canada.

Dear Mr. Arth:

In your letter dated June 4, 1998 you requested a tariff classification ruling. You submitted descriptive literature with your request.

The Core-Control Body-Cooling System reduces the body's core temperature by providing heat removal from numerous areas of the body. It effects a heat exchange between a worker's body and chilled water circulated through tubing on special garments he or she wears. The system is used by workers on such "hot jobs" as asbestos abatement, nuclear plant operations and hazardous materials tasks.

The system is made up of three components: the cooling unit which is basically a box with an ice/water reservoir and a pump; water-supply hose; and a set of garments. The water supply hose attaches to the cooling unit and to fittings on the garments and serves as the conduit for the water between the cooling unit and the garments. The knit garment set, which includes a hood, pullover crew-neck shirt and pants, and which is available in 50% polyester/50% cotton or 100% Nomex, has 180 lineal feet of PVC plastic tubing sewn to the inside of the fabric. This tubing is spaced about one inch apart, close enough to provide cooling without the sensation of warm and cold spots on the skin.

The Core-Control Body-Cooling System is a composite good, classified by reference to General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS).

The applicable subheading for the body cooling system will be 8419.50.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery ... for the treatment of materials by a process involving a change of temperature such as ... cooling: other heat exchange units. The general rate of duty will be 0.8 percent ad valorem.

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

Patrick J. Wholey at 212-466-5668.

Sincerely,


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