The tariff classification of Physiotherm Heat Retainers from Canada

NY 893965 February 22, 1994 CLA-2-30:S:N:N7:238 893965 CATEGORY: Classification TARIFF NO.: 3005.90.5090 Mr. Steven L. Money A.N. Deringer, Inc. RD #1 Box W432 Alexandria Bay, NY 13607 RE: The tariff classification of Physiotherm Heat Retainers from Canada Dear Mr. Money: In your letter dated January 22, 1994, on behalf of your client, WASIP Limited, you requested a tariff classification ruling. The subject merchandise, Physiotherm Heat Retainers, are devices designed to trap the body's own naturally generated heat, in order to alleviate the pain and swelling that accompanies injuries to muscles, tendons, ligaments and joints, and to speed up the healing process by increasing the blood flow to damaged tissue. The product is worn against the skin, and comes put up in various shapes and sizes to conform to that injured part of the body (e.g., knee, ankle, wrist, lower back), around which it is worn. According to the descriptive literature, the innermost of the product's three layers is constructed from "Trioxon", a material that traps and retains body heat, while also allowing the skin to ventilate and remain dry. The middle layer is constructed from a porous, rubberized material that gives light compression to help counteract tissue swelling, and the outer layer is constructed fabric which binds the product together. The applicable tariff provision for the subject merchandise will be 3005.90.5090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes: other: other: other. The general rate of duty will be 7 percent ad valorem. This merchandise may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, MD 20857, telephone number (301) 443-6553. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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