NY 875024

JUNE 22 1992

CLA-2-63:S:N:N3G:345 875024

Ms. Jennifer Wundrock
International Sales coordinator
Wisconsin Pharmacal Company, Inc.
2977 Hwy. 60
P.O. Box 198
Jackson, WI 53037

RE: The tariff classification of "Warmers", "Heat Bag Refills" and "Pouches" from Sweden.

Dear Ms. Wundrock:

In your letter dated April 27, 1992, received by this office June 3, 1992, you requested a tariff classification ruling.

The following samples were submitted:

1. Three "Belt Warmers", item #3508. These are composed of vinyl material with two pockets on one side. Each of the pockets contains a flap and a 3/8 inch wide strip made of vinyl to hold the flap closed. Attached to each belt is an elasticized strap with two metal hooks.

2. Three "Wrist Warmers", item #3505. The articles are tubular shaped and constructed of knit fabric. They measure approximately 4 7/8 inches long by 3 7/8 inches wide with open ends.

3. Three "Arm/Leg Warmers". The items are tubular shaped and constructed of knit fabric. Inside is sewn a tubular shaped knit fabric with a double vinyl pouch attached. The items measure approximately 12 inches long by 5 inches wide.

4. Three "Heat Bag Refills", size M. They are composed of paper filled with a mixture of natural salts and pure iron filings. Each measures approximately 5 inches long by 3 7/8 inches wide.

5. Three "Pouches". The pouches are made of vinyl and measure approximately 3 11/16 inches long by 4 1/4 inches wide with a flap closure. The pouches are perforated on one side.

The applicable subheading for the "Belt Warmers", and "Pouches" (Vinyl pouches if imported separately from the "Arm/Leg Warmers") will be 3926.90.9090, 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, other, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the "Wrist Warmers" and Arm/Leg Warmers" will be 6307.90.9480, HTS, which provides for other made up articles...Other: Other: Other, other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the "Heat Bag Refills" will be 3823.90.5050, 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: residual products of the chemical or allied industries, not elsewhere specified or included: Other: Other, other. The rate of duty will be 5 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the neck warmer, vest warmer, belt warmer (velour), hand/pocket pouch, ankle warmer textile, heat cushion single, heat cushion large, survival set and sponge. Your request for a classification ruling should include one sample of each item, and the name of each material. For the sponge, if plastic, specify name of polymer. Ruling requests should contain not more than 5 items for each request.

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