CLA-2-28T:RR:NC:2:236
Mr. Mark D. Fuchs
Maranda Enterprises, LLC
6350 W. Donges Bay Road
Mequon, WI 53092
RE: The tariff classification of FlexiFreeze Re-Freezable Cold Wrap from China
Dear Mr. Fuchs:
In your letter dated June 15, 2010 you requested a tariff classification ruling.
The FlexiFreeze Re-Freezable Cold Wrap is used for the purpose of reducing the temperature of an injured body part. The FlexiFreeze Re-Freezable Cold Wrap accomplishes this through the application of a cooling re-freezable ice sheet enclosed in a nylon polyester wrap. The product is comprised mainly of water, nylon and polyester with some elastic and velcro. The water filled cooling panel lowers the temperature, minimizes swelling and slows down blood flow.
In your submission you suggest classifying the FlexiFreeze Re-Freezable Cold Wrap in HTS 9021.90.8100, which provides for “other” appliances which are worn or carried or implanted in the body, to compensate for a defect or disability and parts and accessories thereof. Based on the information you provided, the FlexiFreeze Re-Freezable Cold Wrap is not worn to correct a defect or disability. The cold wrap is used to hold a cooling panel against an individual’s injured body part for short periods of time to reduce swelling. If there is any temporary physical support offered by the cold wrap it is imparted by the elasticity of the textile material it is made from.
The composite goods being classified are being imported to provide cold therapy. While the articles do provide some compression to the affected area, the indispensable function of the article is the ability to provide cold. The textile cover provides the article with the flexibility necessary to enable the wearer to wrap the article around the affected area while simultaneously enjoying the benefits of the cooling contents. However, the textile cover is merely a means to enable the re-freezable water filled cooling panels to function more efficiently. The essential character of the good is provided by the re-freezable water filled cooling panels which provide cold therapy. We therefore conclude that the essential character of the product is provided by the water filled cooling panels under GRI 3(b).
The applicable subheading for the FlexiFreeze Re-Freezable Cold Wrap will be 2853.00.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compresses air; amalgams, other than amalgams of precious metals: Other. The rate of duty will be 2.8 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 Debra Wholey at (646) 733-3034.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division