The tariff classification of a cooling neck wrap from China.

NY L88973 December 7, 2005 CLA-2-39:RR:NC:N2:221 L88973 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Stephanie De Silva Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a cooling neck wrap from China. Dear Ms. De Silva: In your letter dated November 22, 2005, you requested a tariff classification ruling. The sample submitted with your request is identified as an Icelandic Cooling Wrap, reference PP 1036366. The sample is a narrow scarf-like item measuring approximately 34 inches in length and 2 inches in width. The wrap is placed around the neck and one end is pulled through a fabric loop on the other end to fasten. The wrap is made of polyester/cotton knit terry and is filled with polymer beads of acrylic acid. When the wrap is soaked in water, the beads absorb the liquid, expanding to many times their original size. When the wet wrap is placed around the neck, the coolness of the absorbed water provides a cooling effect to the wearer. The sample is being returned as you requested. The applicable subheading for the Icelandic cooling wrap will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division