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NY L80970




December 2, 2004

CLA-2-39:RR:NC:SP:221 L80970

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Ms. Peggy Lee
International Connections, Inc.
2279 Waterpointe Circle
Mt. Pleasant, SC 29466

RE: The tariff classification of an ice pack from Taiwan.

Dear Ms. Lee:

In your letter dated November 10, 2004, on behalf of J. Lynch Co, Ltd., Taiwan, you requested a tariff classification ruling.

A sample was provided with your letter. The ice pack is composed of a shell of polyethylene and polypropylene plastic sheeting (16% by weight) that encases a layer of sulphite pulp (18% by weight) through which sodium polyacrylate polymer crystals (66% by weight) are interspersed. The outer plastic sheeting is perforated, so that when the ice pack is placed in water, the super-absorbent polymer crystals absorb the water. The pack can then be frozen to form an ice pack. The ice packs vary in size from 4.5 centimeters in width by 11 centimeters in length to 15 centimeters in width by 30 centimeters in length.

The applicable subheading for the ice packs will be 3926.90.9880, 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.

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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