The tariff classification of a body cooling system fromCanada.

NY 864296 JUL 09 1991 CLA-2-84:S:N:N1:105 864296 CATEGORY: Classification TARIFF NO.: 8419.50.0080 Mr. Kirk Dobbs Exotemp Ltd. 320 Boundary Road, R.R. 4 Pembroke, Ontario K8A 6W5, Canada RE: The tariff classification of a body cooling system from Canada. Dear Mr. Dobbs: In your letter dated June 12, 1991 you requested a tariff classification ruling. 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 - 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 is 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) (copy enclosed). Since it is the cooling unit that imparts the essential character, the applicable subheading for the system will be 8419.50.0080, 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 rate of duty will be 4.2 percent ad valorem. Goods classifiable under subheading 8419.50.0080, HTS, which have originated in the territory of Canada, will be entitled to a 1.6 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport Enclosure