CLA-2-38:RR:NC:2:239 L85114
Ms. Diane Garren
C.H. Powell Company
5356 Georgia Hwy, Suite 500
Forrest Park, GA 30297
RE: The tariff classification of the “Heat Therapy Patch”; the “Pain Relieving Patch”; and the ”HeatWrap” from Japan.
Dear Ms. Garren:
In your letter dated May 9, 2005, on behalf of your client Mediheat Inc., you requested a tariff classification ruling for the Heat Therapy Patch; the Pain Relieving Patch; and the HeatWrap. Samples of each item were submitted with your inquiry.
The Heat Therapy Patch is put up for retail sale in a box with 3 disposable patches, each individually sealed. It has an adhesive strip containing natural rubber latex and contains iron powder, water, salt, activated charcoal, and vermiculite. You state in your inquiry that each patch provides up to 10 hours of soothing heat when applied to the skin.
The Pain Relieving Patch is also put up for retail sale in a box with 3 disposable patches, each individually sealed. Each patch has a paper backing on one side adhering to the self-stick adhesive layer and contains iron powder, water, salt, activated charcoal, and vermiculite. The patch is applied to clothing rather than skin.
The applicable subheading for the Heat Therapy Patch and the Pain Relieving Patch will be 3824.90.9190, Harmonized Tariff Schedule of the United States (HTS), which provides 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. The rate of duty will be 5 percent ad valorem.
The Heatwrap is put up for retail sale in a box with 1 fabric wrap and 4 instant heat pads, which are individually sealed. The wrap, which is a stretch wrap made of non-woven textile with elastic, is designed to wrap around your body and secure with velcro for a custom fit. The wrap has two pockets in which you insert the heat pads. The heat pads consist of iron powder, water, activated charcoal, salt, and vermiculite.
The applicable subheading for the Heatwrap will be 6307.90.9889, HTS, which provides for other made up textile articles: other. The rate of duty will be 7 percent ad valorem.
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 Andrew Stone at 646-733-3032.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division