CLA-2-38:OT:RR:NC:N2:239
Ms. Mary Kastner
President
PMK International LLC
1107 SW Grady Way
Bldg B, Ste 120
Renton, WA 98057
RE: The tariff classification of Gel Pack Vest Set from Vietnam
Dear Ms. Kastner:
In your letter dated November 04, 2014, you requested a tariff classification ruling of Gel Pack Vest Set. The Gel Pack Vest Set consists of a gel pack, a reusable insulated cooler bag, and a unisex cardigan. A sample of the item was submitted with your letter for review and is being returned as requested.
The items will be sold for retail sale as a set. For Customs purposes, the item is not a set and each article will be separately classified in its appropriate heading. Although the Gel Pack Vest Set is being imported put up for retail sale packaged together and consists of articles that are classifiable under three separate headings of the tariff, the articles do not consist of products put up together to meet a particular need or carry out a common specific activity. Having failed as a set in accordance with General Rules of Interpretation (GRI) 3(b), the articles must be classified separately.
The gel pack is composed of Water (65%), Glycerol (20%), and Polyacrylamide (15%). The gel pack can be placed in a microwave, boiling water, or freezer and provide instant heating or cooling relief when placed on the body. The gel pack can also be worn when inserted into the cardigan.
The reusable insulated cooler bag is constructed of nonwoven polypropylene (PP) textile fabric. The cooler bag provides storage, protection, portability, and organization to its contents. The bag is also designed to maintain the temperature of its contents. It has an interior storage compartment lined with aluminum foil that is laminated over a layer of foam. The bag has a zipper closure and a top carrying handle. It measures approximately 8" (W) x 5" (H) x 6" (D).
The unisex cut-and-sewn sleeveless cardigan is constructed from different types of fabric. The garment features a stand up collar with a draw cord tightening a full front opening with zipper closure, a draw cord tightening at the waist, a “DrSoothe” reflective heat transfer on the lower left front panel and a capped bottom. The garment extends to below the waist. The collar and center of the front panels are constructed from 100% polyester woven fabric, the outer front panels and back panel are constructed from 90% polyester and 10% spandex knit fabric and the side panels are constructed from 76% polyester and 24% spandex knit fabric. The outer surface of the sample’s fabric measures more than nine stitches per two centimeters counted in the direction that the stitches were formed.
The applicable subheading for the gel pack will be 3824.90.9290, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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.
The applicable subheading for the reusable insulated cooler bag will be 4202.92.0807, Harmonized Tariff Schedule of the United States (HTSUS), which provides for insulated food and beverage bags, with outer surface of textile materials, other, of man-made fibers. The duty rate will be 7% ad valorem.
As noted, the submitted sample is constructed of knit and woven fabrics and is considered to be a composite good under GRI 3(b) Harmonized Tariff Schedule of the United States (HTSUS). The essential character of the garment is imparted by the knit fabric. In your request, the sample is referred to as a vest. The cardigan does not have “oversized armholes” common to vests. As such, the applicable subheading for the submitted sample will be 6110.30.3059 HTSUS which provides for Women’s and girls’ Sweaters, pullovers, sweatshirts, … and similar articles, knitted or crocheted (con.): Of man-made fibers (con.): Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 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 the 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 Patrick Day at patrick.day @cbp.dhs.gov.
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division