The tariff classification of a cooling patch from Japan.

NY G84826 January 26, 2001 CLA-2-38:RR:NC:2:239 G84826 CATEGORY: Classification TARIFF NO.: 3824.90.9050 Ms. Jennifer Kessinger Katten Muchin Zavis 525 Monroe St., Suite 1600 Chicago, IL 60661-3693 RE: The tariff classification of a cooling patch from Japan. Dear Ms. Kessinger: In your letter dated August 22, 2000, on behalf of your client Daiichi Fine Chemicals, Inc., you requested a tariff classification ruling for a cooling patch. The product consists of a polyester nonwoven textile fabric carrier with a gel substance (composed of two antiseptics) on one side and a removable clear plastic sheet over the gel substance. Included is a foam rubber wrap to hold the patch in place. The nonwoven textile is considered a mere carrier with the essential character of the product imparted by the gel. You have stated that the cooling patch will be used to cool the tendons in a horse's leg after exercise and is intended for veterinary use only. A sample was submitted with your request. The applicable subheading will be 3824.90.9050, 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; residual products of the chemical or allied industries, not elsewhere specified or included: other. The rate of duty will be 5 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 Andrew Stone at 212-637-7063. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division