CLA-2 OT:RR:CTF:TCM W968297 TMF
3102.30.0000
Mr. Stephen C. Liu
Pacific Century Customs Service
11099 S. La Cienega Blvd., Suite 202
Los Angeles, CA 90045
RE: Revocation of NY L84821, dated June 8, 2005, concerning the tariff classification of Hot and Cold Compress Packs from China
Dear Mr. Liu:
Pursuant to your request dated May 9, 2005 for a binding tariff classification ruling, Customs and Border Protection issued New York Ruling Letter (NY) L84821, dated June 8, 2005, in which certain hot and cold compress packs were classified in 3824.90.9190, Harmonized Tariff Schedule of the United States (HTS).
Upon review, the Bureau of Customs and Border Protection (CBP) has determined that the merchandise was erroneously classified. This ruling letter sets forth the correct classification determination.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. §1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103–182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation was published on April 11, 2007 in the CUSTOMS BULLETIN in Volume 41, Number 16. No comments were received in response to this notice.
FACTS:
The facts, which were taken directly from the ruling at issue, are as follows:
In your letter dated May 9, 2005, you requested a tariff classification ruling for “Instant Cold Compress” and “Instant Hot Compress” packs which you have stated are composed of ammonium nitrate and water; and magnesium sulfate and water; respectively. A sample of each product was submitted with your inquiry.
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN provide a commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings.
The subject cold compress pack is comprised of 40-70 percent ammonium nitrate and 30-60 percent water. The subject hot compress pack is comprised of 20-40 percent magnesium sulfate and 60-80 percent water. Both were classified in subheading 3824.90.9190, Harmonized Tariff Schedule of the United States (HTS), 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.”
Heading 2833, HTSUS, provides for “sulfates; alums; peroxosulfates (persulfates).” Chapter Note 1(a) to Chapter 28 states: “Except where the context otherwise requires, the headings of this chapter apply only to “[s]eparate chemical elements and separate chemically defined compounds, whether or not containing impurities.” Chapter Note 1(b) to Chapter 28 states: “The products mentioned in (a) above dissolved in water.” EN 38.24(B), states, in pertinent part, that aqueous solutions of Chapter 28 remain classified therein.
The subject magnesium sulfate hot compress pack consists of magnesium sulfate dissolved in water. Based on this description, the subject hot compress pack should be classified in subheading 2833, HTSUS. Additionally, CBP has issued New York Ruling Letter (NY) E85600, dated December 6, 1999 that classified a 50 percent aqueous solution of magnesium sulfate from Canada in subheading 2833.21.0000, HTSUS.
The subject ammonium nitrate cold compress pack also contains water. Chapter 28, Note 3(c), which refers to Note 2, Chapter 31, states: “Subject to the provisions of note 1 to section VI, this chapter does not cover: Products mentioned in note 2, 3, 4 or 5 to chapter 31.” Note 2(a)(ii), Chapter 31, states that heading 3102 applies to ammonium nitrate, whether or not pure. As the ammonium nitrate cold pack is excluded from Chapter 28, it is classifiable in Chapter 31. See also NY M81919, in which CBP classified a cold compress containing ammonium nitrate in subheading 3102.30.0000, HTSUS.
Therefore, the subject hot and cold compresses are classified in subheadings 2833.21.0000 and 3102.30.0000, HTSUS, respectively.
HOLDING:
The “Instant Hot Compress” pack is classifiable in subheading 2833.21.0000, HTSUS, which provides for “Sulfates; alums; peroxosulfates (persulfates): Other sulfates: Of magnesium.” The general column one rate of duty is 3.7 percent ad valorem.
The “Instant Cold Compress” pack is classifiable in subheading 3102.30.0000, HTSUS, which provides for “Mineral or chemical fertilizers, nitrogenous: Ammonium nitrate, whether or not in aqueous solution.” The general column one rate of duty is FREE.
EFFECT ON OTHER RULINGS:
New York Ruling Letter (NY) L84821, dated June 8, 2005, is hereby REVOKED. In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the CUSTOMS BULLETIN.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division