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NY J86231




July 1, 2003

CLA-2-39:RR:NC:SP:221 J86231

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Ms. Yvonne M.W. Richardson
The Millwork Trading Co., Ltd.
1372 Broadway, 2nd Floor
New York, NY 10018

RE: The tariff classification of a hot/cold foot pack from Taiwan.

Dear Ms. Richardson:

In your letter dated June 3, 2003, you requested a tariff classification ruling.

A sample was provided with your letter. The hot/cold foot pack (Style# PP# 260057) is composed of an EVA plastic shell that is filled with a gel made up of approximately 75 percent distilled water and 25 percent propylene glycol. Trace amounts of additives and colorant are also present. The foot pack with gel is intended to be either heated or cooled. The foot pack is shaped for the foot and has straps so it can be attached to the foot. However, it is not meant for use as footwear, but simply as a means to attach a hot or cold pack to the foot for comfort. The essential character is imparted by the plastic. As you requested, the sample is being returned.

The applicable subheading for the hot/cold foot pack will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles of plastics, other, other. The rate of duty will be 3.4 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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