The tariff classification of a cooling bandana from China.

NY G85201 December 20, 2000 CLA-2-39:RR:NC:SP:221 G85201 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Jennifer Archer James G. Wiley Co. P.O. Box 90008 Los Angeles, CA 90009-0008 RE: The tariff classification of a cooling bandana from China. Dear Ms. Archer: In your letter dated December 8, 2000, on behalf of Allegro Industries, you requested a tariff classification ruling. A sample was provided with your letter. The cooling bandana is composed of 100 percent cotton fabric in which acrylic polymer pellets are contained. The bandana is approximately 38 inches in length and 2 inches in width. The pellets are designed to absorb and retain water so that after the bandana is immersed in water a person can wrap it around the neck or forehead for a cooling effect. The applicable subheading for the cooling bandana will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The rate of duty will remain unchanged in 2001. 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division