The tariff classification of CVS Health® Deluxe Reusable Hot & Cold Pain Relieving Compress, and CVS Health® Gentle Fabric Cold Compress, from Vietnam

N309184 February 10, 2020 CLA-2-38:OT:RR:NC:N3:139 CATEGORY: Classification TARIFF NO.: 3824.99.9297 Mr. Joseph J. Kenny Geodis, USA One CVS Drive Woonsocket, Rhode Island 02895 RE: The tariff classification of CVS Health® Deluxe Reusable Hot & Cold Pain Relieving Compress, and CVS Health® Gentle Fabric Cold Compress, from Vietnam Dear Mr. Kenny: In your letter dated January 23, 2020, you requested a tariff classification ruling on behalf of, CVS Pharmacy Inc. The items consist of two different articles which are imported in retail packaging. Each product contains a reusable gel pack. Both products are imported in retail packaging, ready for sale. A description of each item follows: Item 1 - CVS Health® Deluxe Reusable Hot & Cold Pain Relieving Compress (Product # 318180) Product # 318180 contains three pieces. The first piece is a plastic pouch that contains a solution of 60% water and 40% glycerin (see below), a polyester belt with a hook and loop closure, and a pocket on the inside to hold the Compress. It also comes with a nylon and spandex belt with a hook and loop closure to provide additional compression if desired. You indicate that you believe it is a composite good. You state that you believe, that the textile component that is next to the user's skin provides the essential character of this item. You suggest classification in HTSUS 6307.90. Upon a follow up email you indicated that the plastic pouch for Item # 318180, contains the following chemical components: 58.9% water, 40% glycerin, 1% sodium polyacrylate polymer, .1% potassium sorbate and methyl paraben preservative. It is freezable and microwavable, depending on desired use. Item 2 - CVS Health® Gentle Fabric Cold Compress (Product # 826162) Product # 826162 contains one piece. It is a pouch with an outer surface of woven polyester that contains a solution of 70% water, 28.3% glycerin and less than 2% of a polymer and a preservative. It is flexible to fit any body part and can be reused, over and over, by simply refreezing it. You indicate that the item is a composite good. You state that you believe, that the textile component that is next to the user's skin, provides the essential character of this item. In your ruling request you suggest CVS items 318180 and 826162 are classified under subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Goods consisting of two or more materials and substances, in this case a textile exterior and a chemical component are considered composite goods, for tariff purposes, and classifiable under General Rule of Interpretation (GRI) 2(b) and 3. Under GRI 3(b) classification of an article is to be determined on the basis of the component which gives the article its essential character. With respect to items such as these, where the article as a whole appears to function primarily as a means to employ the heating or cooling element, the heating/cooling element usually imparts the essential character on the basis of its more predominant function or role. It is only when the article as a whole performs an ordinary function that merely incorporates the heating or cooling function, that it is not clear that the heating/cooling element is predominant. HQ H253885 noted. In the case of CVS items 318180 and 826162, the textile component is primarily used to employ the heating and cooling function and, therefore, subheading 6307.90.9889 is not appropriate. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1 and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied in the order of their appearance. GRI 3 states as follows: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. The Harmonized Tariff Schedule of the United States ("HTSUS") General Rule of Interpretation 3 (b) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. Both products described above are composite goods made up of different components. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of both items is imparted by the chemical mixture, which provides the desired heat and/or cold temperature to the targeted body part. The textile and plastic covering only serves to hold the heat/cold pack in place. It does serve in some capacity to allow the chemical pack to be left on longer by protecting the skin, however that function is subsidiary in our opinion. The applicable subheading for both Item 1- CVS Health® Deluxe Reusable Hot & Cold Pain Relieving Compress (Item # 318180), and Item 2 - CVS Health® Gentle Fabric Cold Compress (Item # 826162) will be 3824.99.9297, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other. The rate of duty will be 5 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 Paul Hodgkiss at Paul.Hodgkiss@cbp.dhs.gov; or for issues realated to Heading 6307, contact National Import Specialist Kimberly Wachtel at Kimberly.A.Wachtel@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division