CLA-2-38:OT:RR:NC:N3:139
Ms. Soojin Jung
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of a hand warmer, and a toe warmer from Taiwan
Dear Ms. Jung:
In your letter dated January 11, 2022, you requested a tariff classification ruling. Additional information was provided via email on January 19, 2022.
The items are a hand warmer, item number 2000505, and a toe warmer, item number 2000506.
Both items contain a solution of water, activated carbon, vermiculite, sodium chloride, iron, and carbon resin. When exposed to air these ingredients are said to oxidize to produce and regulate warmth for several hours. For item number 2000505 the exterior consists of a fabric pouch consisting of two alternating layers of polyethylene, & polyethylene terephthalate. For item number 2000506 the exterior consists of a fabric pouch consisting of four alternating layers of polyethylene, & polypropylene. For the hand warmer, and the toe warmer you have suggested a classification of 3824.99.3900 Harmonized Tariff Schedule of the United States (HTSUS). We disagree. These items are more appropriately classified elsewhere.
The applicable subheading for the hand warmer, and the toe warmer will be 3824.99.9297, (HTSUS), 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: Other: Other: Other: Other. The rate of duty will be 5 percent ad valorem.
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.
Please note that modifications to the HTSUS to align the HTSUS on the 2022 version of the Harmonized Commodity Description and Coding System pursuant to Section 1206 of the Omnibus Trade and Competitiveness Act of 1988 are forthcoming. These modifications, made by Presidential Proclamation 10326 and set forth in Annexes I, II.A, and II.B of U.S. International Trade Commission Publication 5240, will be effective on January 27, 2022. To the extent that the modifications to the HTSUS impact the classification of the merchandise subject to this ruling, you may submit a new ruling request at that time.
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 John Bobel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division