CLA-2-39:RR:NC:SP:237 K81636

Mr. Zakir Ally
C Group US, Inc.
12 West 57th Street (5th Floor)
New York, New York 10019

RE: Classification of a carboxymethylcellulose sodium based gel pack from China.

Dear Mr. Ally:

In your letter dated December 5, 2003 you requested a tariff classification ruling for a refrigerating gel pack consisting of carboxymethylcellulose sodium , distilled water, blue food coloring and preservative in a rectangular shaped plastic pack measuring approximately 3-3/4”W x 7-1/4”L x 1/2”H. The applicable subheading for the carboxymethylcellulose sodium based gel pack will be 3912.31.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carboxymethylcellulose. The rate of duty is 6.4 percent ad valorem This merchandise may be subject to the requirements of the Toxic Substances Control Act, administered by the U.S. Environmental Protection Agency. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, phone (202) 554-1404. 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 should be provided with the entry documents filed at the time merchandise is imported. If you have any questions on the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.
Sincerely,


Robert B. Swierupski
Director, National Commodity
Specialist Division