CLA-2-38:OT:RR:NC:2:239
Mr. Lance R. Jones
V. Alexander & Company, Inc.
22 Century Blvd., Suite 510
Nashville, TN 37214-3650
RE: The tariff classification of a Cooling Gel Patch from China
Dear Mr. Jones:
In your letter dated February 6, 2009, on behalf of your client Highland Graphics Inc., you requested a tariff classification ruling for "StayKool" Cooling Gel Patch. A sample was submitted for review and will not be returned.
The item described as "StayKool" Cooling Gel Patch, consists of a self-adhesive disposable sheet constructed of a nonwoven fabric measuring approximately 4 inches by 5½ inches. The sheet contains a semi-solid cooling gel composed of water, glycerol, liquid pvp (polyvinylpyrrolidone), alcohol, less than 1% corn mint and borneol. The gel patch, when applied to the skin, is designed to provide 8 hours of instant cooling relief.
In your letter you suggest classification in subheading 3905.30.000, HTSUS, which provides for other vinyl polymers in primary forms. The cooling gel is a chemical mixture and does not meet the definition of a polymer.
The applicable subheading will be 3824.90.9290, Harmonized Tariff Schedule of the United States (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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Richard Dunkel at 646-733-3032.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division