CLA-2: 38:OT:RR:NC:3: 139
Ms. Soojin Jung
Costco Wholesale Corporation
999 Lake Drive Issaquah, WA 98027
RE: The tariff classification of a hand warmer and a toe warmer from Taiwan. Correction to Ruling Number N323659
Dear Ms. Jung:
This replaces Ruling Number, N323659, dated January 21, 2022, which contained a clerical error in the classification number of the instant merchandise. The correct classification number is 3824.99.3900 Harmonized Tariff Schedule of the United States (HTSUS). A complete corrected ruling follows.
The items are a hand warmer, item number 2000505, and a toe warmer, item number 2000506. Both items contain a solution of water, activated carbon, vermiculite, sodium chloride, iron, and carbon resin. When exposed to air these ingredients are said to oxidize to produce and regulate warmth for several hours. For item number 2000505 the exterior consists of a fabric pouch consisting of two alternating layers of polyethylene, & polyethylene terephthalate. For item number 2000506 the exterior consists of a fabric pouch consisting of four alternating layers of polyethylene, & polypropylene. For the hand warmer, and the toe warmer you have suggested a classification of 3824.99.3900 HTSUS. We agree.
The applicable subheading for the hand warmer, and the toe warmer will be 3824.99.3900, 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: Mixtures of two or more inorganic compounds: Other. The rate of duty will be Free.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 above, please contact National Import Specialist John Bobel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division