The tariff classification of a neck, wrist, and elbow wrap from Taiwan

NY L81422 December 14, 2004 CLA-2-63:RR:NC:N3:351 L81422 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Chris Kirkman President ICD Ice Down 2232 Verus Street, Suite C San Diego, California 92154 RE: The tariff classification of a neck, wrist, and elbow wrap from Taiwan Dear Mr. Kirkman: In your letter dated December 1, 2004 you requested a tariff classification ruling. The submitted sample, identified as Item 1000 (X-Small), is a wrap for use on necks, wrists, and elbows. The wrap measures approximately 22” x 3½” and consists of a fabric pouch that can be secured with a hook-and-loop fastener. The item features a gel-filled plastic hot/cold pack that measures approximately 3” x 11”. You indicate that the wrap has three basic functions. They hold the hot/cold pack in place. They provide compression. They provide insulation against loss of cold. The applicable subheading for the neck, wrist, and elbow wraps will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division