The tariff classification of a Microwaveable Bag from Australia

N327256 August 18, 2022 CLA-2-14:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1404.90.9090 Mr. Stefan Vizzari Bon Lux 5 Ida Court Reservoir, Victoria 3073 Australia RE: The tariff classification of a Microwaveable Bag from Australia Dear Mr. Vizzari: In your letter dated July 25, 2022, you requested a tariff classification ruling. The subject merchandise is a Microwaveable Bag. The item, called a wheat bag, is available in multiple patterns and designs, made from linen, and filled with Australian-grown wheat and dried rose or geranium petals that are scented with essential oils of rose and geranium. You state that the 500-gram wheat bag is intended to be heated in a microwave oven and applied to the body for muscle relaxation and pain amelioration. The applicable subheading for the Microwaveable Bag will be 1404.90.9090, HTSUS, which provides for: “Vegetable products not elsewhere specified or included: Other: 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 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 Ekeng Manczuk at ekeng.b.manczuk@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division