CLA-2-30:S:N:N7:238 892007
Ms. Helen I. Sugar
The Buffalo Customhouse Brokerage Co., Inc.
Peace Bridge Plaza Warehouse
Suite 211
Buffalo, NY 14213
RE: The tariff classification of "Instant Cold" Frigid-Aid Cold Pack; "Instant Hot" Hot-Press Compress; and "Rapid Relief" Reusable Cold & Hot Compress, from Canada
Dear Ms. Sugar:
In your letter dated October 29, 1993, on behalf of your client, Rapid Aid Ltd., you requested a tariff classification ruling.
The subject merchandise consists of reusable compresses for the application of heat or cold to an injured area of the body. The "Rapid Relief" Reusable Cold & Hot Compress, a sample of which was submitted with your inquiry, consists of a gel-filled plastic pouch that can be used as a cold or hot compress. For use as a cold compress, the pouch, after freezing, is placed on a dry towel and applied to the injured area. For use as a hot compress, the pouch, after placing it in water that has been boiled, is wrapped in a towel and applied to the injured area. According to the descriptive literature, the "Instant Hot" compress generates heat, based on the formation of a calcium chloride solution, and the "Instant Cold" compress generates cold, based on the formation of an ammonium nitrate solution.
The applicable subheading for these three (3) items will be 3005.90.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for: Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes: other: other: other. The rate of duty, if considered "goods imported from the territory of Canada", will be 3.5 percent ad valorem. Otherwise, the rate of duty will be 7 percent ad valorem.
This merchandise may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, MD 20857, telephone number (202) 857-8400.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport