CLA-2-CO:R:C:F 955034 K
TARIFF No.: 3926.90.9590
Mr. Peter D. Alberdi
A.J. Arango, Inc.
501 East Jackson Street
Tampa, Florida 33602
RE: Classification of "Cool Body Bandana", a Cooling Scarf
Dear Mr. Alberdi:
This is in response to your request of August 30, 1993, for
a classification ruling for merchandise referred to as "Cool Body
Bandana" from Mexico. The literature submitted with the sample
indicates that it was made in America. For purposes of this
ruling, we assume that the sample is identical to the merchandise
intended for importation.
FACTS:
The sample is blue colored material approximately 2 inches
in width and 35 inches in length and may be imported in other
colors. We assume the material consists of cotton and polyester.
Sewn inside the material is a small quantity of polymer crystals
which absorbs water, expanding to 100 times in size. The
directions instruct the user to soak the material in cool
drinking water for 30-45 minutes. When in use, the water
evaporates and the expanded saturated crystals get cold. Thus,
when the material is worn around a person's neck, it keeps the
body cool. According to the literature provided, it lasts 2 days
without needing water and is reusable for years.
With refrigeration, the "Cool Body Bandana" may be used as a
cold pack and by microwaving it for 30-45 seconds, it may be used
as a hot pack.
ISSUE:
The issue is whether the classification of the "Cool Body
Bandana" is governed by rule 3(b), General Rules of
Interpretation (GRI), Harmonized Tariff Schedule of the United
States (HTSUS), based on the essential character of the
merchandise.
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LAW AND ANALYSIS:
The GRI set forth the manner in which merchandise is
classified under the HTSUS. GRI 1 requires that classification
be determined first according to the terms of the headings of the
tariff and any relative section or chapter notes and, unless
otherwise required, according to the remaining GRI, taken in
order.
The "Cool Body Bandana" when saturated with water, is
designed to be worn around the neck like a scarf to keep the body
cool. When not saturated with water, it looks like a scarf or a
headband. Scarves are classifiable under heading 6214 and
headbands are classifiable as other wearing apparel accessories
under heading 6217. A scarf is defined by Webster's New World
Dictionary, Second College Edition (1972), as "a long or broad
piece of cloth worn about the neck, head, or shoulders for warmth
or decoration". The "Cool Body Bandana", saturated with water
and heavy and bulky, is not worn for warmth or decoration and it
is not an accessory to wearing apparel. We conclude that the
product is not a scarf or headband. The polymer crystals are
articles of Chapter 39. Accordingly, the "Cool Body Bandana"
cannot be classified by reference to GRI 1.
GRI 2(b) requires that "the classification of goods
consisting of more than one material or substance shall be
according to the principles of rule 3". GRI 3(b) provides that
mixtures, composite goods consisting of different materials or
made up of different components, which cannot be classified in
accordance with the preceding GRI, shall be classified as if they
consisted of the material or component which gives them their
essential character, insofar as this criterion is applicable. We
conclude that GRI 3(b) governs the classification of the
merchandise described above.
The product is not designed or marketed as wearing apparel
and it is not worn for warmth or decoration. The product is
designed and marketed as a product to keep the body cool.
The polymer crystals, when saturated with water, are the means of
keeping the body cool. Accordingly, polymer crystals impart the
essential character of the product. The polymer crystals are
classified under subheading 3926.90.9590, HTSUS, which provides
for other articles of plastics and articles of other materials of
headings 3901-3914.
This ruling follows Headquarters Ruling Letter 954476, dated
October 1, 1993, covering similar merchandise.
HOLDING:
The classification of the product "Cool Bandana Body",
containing polymer crystals as described above, that is designed
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and marketed as a product to keep the body cool by wrapping the
product around a person's neck, is classifiable by virtue of GRI
3(b), HTSUS, under subheading 3926.90.9590, HTSUS, as other
articles of plastics and articles of headings 3901-3914, HTSUS,
with duty at the rate of 5.3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division