The tariff classification of a neck support from China. Correction to Customs Ruling Number K85801

NY L83834 April 13, 2005 CLA-2-63:RR:NC:N3:351 L83834 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Gail Gerstmar President Gtripledot, Inc. 12933 SW Wilmington Lane Tigard, OR 97224 RE: The tariff classification of a neck support from China. Correction to Customs Ruling Number K85801 Dear Ms. Gerstmar: This ruling is being issued to correct Customs Ruling Number K85801, dated May 7, 2004. You have indicated that there is now a new name and a new format for the same product. A complete corrected ruling follows. In your letter dated March 29, 2005, you requested a tariff classification ruling. The item is identified as the “G… Adjustable Neck Support System (Bed-Time and Travel).” It is a 4-piece set that is packaged in a clear vinyl zippered case. The set includes one two-piece collar, two 10” Neck Rolls (2” and 2½” diameters), and one towel sling with which the user may wrap a rolled towel or washcloth for additional support. Each part has hook-and-loop fastener strips to hold them together. The pieces are covered with 100 percent polyester fabric and filled with 100 percent polyurethane foam. A new combination is one collar and one neck roll. You indicate that the item is not a medical device, but rather is used to support the neck while resting, either in a seated position, as by travelers, or while reclining in bed. The applicable subheading for the neck support set in either the two- or four-piece version 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