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NY N009984




May 16, 2007

CLA-2-40:RR:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 4014.90.5000

Ms. Francine Ramsey
Hampton Direct Inc.
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a rubber hot water bottle with textile cover from China

Dear Ms. Ramsey:

In your letter dated April 13, 2007 you requested a tariff classification ruling.

The submitted sample is identified as a Hot Water Bottle w/Sweater, item number 59070. The hot water bottle is made of vulcanized natural rubber. It measures approximately 10-1/2” long by 6” wide by 2-1/2” high overall. It is shaped like a typical hot water bottle. It is covered by a knitted acrylic textile material that has an identical shape as the hot water bottle, is perfectly fitted around the hot water bottle and gives the appearance of a turtle neck sweater. The sweater is red in color.

The sweater is closed at the bottom and opened at the top of the neck, as is the hot water bottle. At the neck of the sweater, the material is folded over in the same manner as a turtle neck sweater. The sweater and the hot water bottle are not permanently attached. However, to separate one from the other, the opening at the top of the sweater has to be temporarily stretched by hand somewhat, in order to pull the hot water bottle out through that opening.

The plug that is inserted in the mouth of the hot water bottle, at the top of the neck, is made of polypropylene and it has threading around its circumference. On the inner wall of the top of the neck of the hot water bottle, there is a threaded brass fitting, with which the threading on the plug mates, in order to screw closed the mouth of the hot water bottle.

This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The reason that the consumer will buy this item is for the function that the rubber hot water bottle performs. It holds the water that provides the heat. You have stated that the sweater helps to retain the heat, which is a subordinate function. Therefore, it is the opinion of this office that the rubber hot water bottle provides this item with the essential character, within the meaning of GRI 3(b).

The applicable subheading for the rubber Hot Water Bottle w/Sweater will be 4014.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hygienic or pharmaceutical articlesof vulcanized rubber other than hard rubber, with or without fittings of hard rubber: other: other. The rate of duty will be 4.2 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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