CLA-2-38:OT:RR:NC:2:239
Ms. Debbie Taylor
The Container Store
500 Freeport Parkway
Coppell, TX 75019
RE: The tariff classification of a reusable gel pack from China
Dear Ms. Taylor:
In your letter dated July 20, 2009, you requested a tariff classification ruling. A sample was submitted for review with your ruling request and will not be returned.
The sample, identified as “Mr. Happy Bruise Soother”, is a reusable cool/warm gel pack. The gel pack consists of a plastic shell filled with a liquid gel. The gel consists of water, propylene glycol and minimal amounts of sodium polyacrylate. sodium benzoate, and bitrex. The gel pack can be placed in the refrigerator or under warm water and then applied to the skin providing instant relief for minor bruises and scrapes. The item, designed for use by children, depicts a smiley face measuring approximately 5 inches long by 5 inches wide.
The applicable subheading for the “Mr. Happy Bruise Soother” gel pack 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/.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.
The proposed marking on the submitted sample of the “Mr. Happy Bruise Soother” gel pack, as described above, is not marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is not an acceptable country of origin marking for this item. The letter size is extremely small and, therefore cannot be easily read.
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