The tariff classification of "Hamamit heating pillows" from Israel

N006570 February 14, 2007 CLA-2-14:RR:NC:N2:235 CATEGORY: Classification TARIFF NO.: 1404.90.9090 Ms. Francene Hinds JAV International 500 Ocean Avenue, East Rockaway, NY 11518-1235 RE: The tariff classification of “Hamamit heating pillows” from Israel Dear Ms. Hinds: In your letter dated January 31, 2007 you requested a tariff classification ruling. Two samples and illustrative literature accompanied your letter. The samples were examined and disposed of. The first sample is described as a heating collar. Literature provided with your request states that it is designed to fit around the neck, shoulder and upper back. The fabric of the collar is 92 percent cotton and 8 percent alastan. The collar is filled with 620 grams of flax seeds and 0.42cc of pure spike lavender essential oil. Suggested use is to relieve strained muscles and soothe a cough or sore throat. The second sample is described as a heating pillow. The literature indicates that the product is sold in either a rectangular or a heart shape, and is designed to heat any part of the body. Suggested use is to relieve aches and pains and to provide relaxation. The fabric is 100 percent cotton. The pillow is filled with 820 grams of flax seeds and 0.55 cc of pure spike lavender essential oil. The applicable subheading for the Hamamit heating pillow and the Hamamit heating collar will be 1404.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vegetable products not elsewhere specified or included…other. The rate of duty will be free. Additional requirements may be imposed on this product by the Food and Drug Administration (FDA) and/or the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact the FDA at: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: 1-888-463-6332  You may contact APHIS at the following location: U.S. Department of Agriculture APHIS Plant Protection and Quarantine Permit Unit 4700 River Road, Unit 136 Riverdale, MD 20737-1236 Telephone number: 877-770-5990    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 Paul Hodgkiss at 646-733-3046. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division