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NY L87641




October 11, 2005

CLA-2-38:RR:NC:2:239 L87641

CATEGORY: CLASSIFICATION

TARIFF NO.: 3824.90.9190, 5802.19.0000

Ms. Evelyn Appel-Schaefer
James J. Boyle & Co.
7505 NE Ambassador Place, #B
Portland, OR 97220

RE: The tariff classification of an “Equi-N-Ice Cooling Bandage” and a container of coolant liquid from the United Kingdom.

Dear Ms. Appel-Schaefer:

In your letter dated September 12, 2005, on behalf of your client Toklat Originals, Inc., you requested a tariff classification ruling for “Equi-N-Ice Cooling Bandage” and a 500 ml container of coolant. Samples were submitted with your inquiry.

Equi-N-ice is a re-useable therapeutic cooling bandage for horses designed to speed the recovery of ligament injury and soreness. There is no need for refrigeration. Once taken out of the sealed packet, the bandage, a woven terrry-pile fabric containing menthol, alcohol, water, glycerine, oleyl alcohol, and FD&C Blue #1, is wrapped on the affected area and will stay cold for up to 2 hours. Once the bandage is no longer cold enough it is reactivated by adding the coolant (same chemical composition). You state in your inquiry that the bandage is a therapeutic alternative to ice packs. However, since the bandage is not intended for use in the care or treatment of wounds, it would preclude classification in Heading 3005 (Wadding, Gauze, Bandages, and Similar Articles).

The applicable subheading for the coolant liquid will be 3824.90.9190, Harmonized Tariff Schedule of the United States (HTS), which provides for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; other. The rate of duty will be 5 percent ad valorem.

The applicable subheading for the “Equi-N-Ice Cooling Bandage” will be 5802.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for terry toweling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than the products of heading 5703: terry toweling and similar woven terry fabrics, of cotton: other. The duty rate will be 9.4 percent ad valorem.

Please note that the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

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 Andrew Stone at 646-733-3032.

Sincerely,

Robert B. Swierupski
Director,

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