CLA-2-39:S:N:N6:221 804220
Mr. Eric Jones
Eric Jones Customs Brokerage
5777 West Century Blvd., Suite 380
Los Angeles, CA 90045
RE: The tariff classification of a "StayCool" headband, neckband,
wristband and visor from Taiwan.
Dear Mr. Jones:
In your letter dated November 9, 1994, on behalf of Pacific
Sportswear, you requested a tariff classification ruling.
Four samples were included with your letter, and will be
returned as you requested. All are made of woven textile fabric.
The neckband, or scarf, measures approximately 35 inches in
length and 1 3/4 inches in width and is designed to be tied
around the forehead or neck. The headband measures approximately
21 inches in circumference and 2 1/4 inches in width, and has an
elastic panel so that it may be stretched over the head. The
wristband measures approximately 8 1/2 inches in circumference
and 2 inches in width and has an elastic panel so that it may be
stretched over the hand. The visor contains an inner stiffening
layer of plastics and has an adjustable elastic back band.
Each of the four samples contains a small quantity of
polymer crystals of polyacrylic acid salt sewn into the fabric.
When the articles are soaked in water, the polymer absorbs the
liquid, forming a gel and expanding up to 100 times in size. The
moisture against the skin and the evaporation of water from the
skin help keep the body cool.
The applicable subheading for the neckband, headband and
wristband will be 3926.90.9590, Harmonized Tariff Schedule of the
United States (HTS), which provides for other articles of
plastics and articles of other materials of headings 3901 to
3914, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the visor will be
6506.91.0045, HTS, which provides for other headgear, whether or
not lined or trimmed: other: of rubber or plastics: visors, or
other headgear which provides no covering for the crown of the
head. The rate of duty will be 2.4 percent ad valorem.
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