The tariff classification of evaporative cooling towels, headbands, neckbands and hard hat inserts

N172875 July 20, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 3926.90.9980; 6506.91.0060 Mr. Stephen Cox IESI 2400 Skyline Drive, Suite 400 Mesquite, TX 75149 RE: The tariff classification of evaporative cooling towels, headbands, neckbands and hard hat inserts Dear Mr. Cox: In your submission received by this office on June 27, 2011, you requested a tariff classification ruling. Samples of the Chill Out evaporative cooling products were submitted with your letter. The products are identified as Chill Out evaporative cooling products, which consist of four individual items. Item numbers CO3313B (blue) and CO3313Y (yellow) are evaporative cooling towels. Item number CO50HB is an evaporative cooling headband. Item number CO50NB is an evaporative cooling neckband. Item number CO25HHI is an evaporative cooling hard hat inserts. All the items are made of light weight EVA/PVA (ethylene vinyl acetate/polyvinyl acetate) blended materials, which are designed to absorb water. Prior to wearing, the cooling products require soaking in water. The Chill Out evaporative cooling products are intended to give the user relief from the heat. The products are one size fits all and are reusable. They will be packaged and sold separately. You did not state the country of origin. The rates of duty provided below are the rates applicable to this merchandise when it is made in a country with which the United States has Normal Trade Relations. The applicable subheading for the cooling towels will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other…other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the cooling headbands and neckbands will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the cooling hard hat inserts will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics, Other." The rate of duty will be free. 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