The tariff classification of a textile covered hot cold gel bead pack from China

N302141 December 18, 2018 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Ted Conlon Fourstar Group USA, Incorporated 189 Main Street, Suite 31 Milford, MA 01757 RE: The tariff classification of a textile covered hot cold gel bead pack from China Dear Mr. Conlon: In your letter dated November 21, 2018, you requested a tariff classification ruling. You submitted a sample of a textile fabric covered hot or cold gel bead pack, item number 64408502K. The hot or cold gel bead pack is constructed from a gel pack that is composed of 100 percent polyester knit fabric on one side and PVC on the other. The gel pack contains gel beads, water, glycerin and sodium polyacrylate. It measures 5" x 7", and will be placed in a microwave oven or freezer prior to use to warm or cool the pack. The fabric portion will be in contact with the skin to soothe and relieve joint pain or swelling. The sample will be returned. Since the fabric covered hot or cold gel bead pack is a composite good, the classification must be based on General Rules of Interpretation (GRI). GRI 3(b) provides that composite goods made up of different components shall be classified as if they consisted of the component which imparts the essential character to the item. In determining the essential character various factors may be used to determine the component which imparts the essential character to the composite article. For this item, the fabric imparts the essential character since it is the material that is placed directly on the skin and protects the user from the heat or cold of the gel pack. The applicable subheading for the fabric covered hot or cold gel bead pack, item number 64408502K will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 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 the World Wide Web at https://hts.usitc.gov/current. 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 Adleasia Lonesome via email at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division