CLA-2-30:S:N:N7:238 813748

Mr. Robert F. Domey
Fritz Companies, Inc.
100 Walnut Street
P.O. Box 2874
Champlain, NY 12919-2874

RE: The tariff classification of Magic Bag from Canada

Dear Mr. Domey:

In your letter dated August 14, 1995, on behalf of your client, Creations Magiques C.M. Inc., you requested a tariff classification ruling. The submitted samples, one square-shaped and the other rectangle-shaped, consist of bag or sack-like devices which are used to transfer stored heat (after heating in a microwave oven) or apply cold (after placing in a freezer) onto a body part or limb for about half an hour. Both samples are designated by the trade name Magic Bag . Each "bag" consists of a shell or envelope which is constructed from 100% cotton fabric, and which, in turn, is filled with a load of cereal (oat) grains. The product is indicated for use to reduce swelling, and to relieve aches and pains, among other things. As submitted, each sample is put up packed for retail sale.

The applicable subheading for Magic Bag will be 3005.90.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for: "Wadding, gauze, bandages and similar articles ... put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes: Other: Other: Other." The rate of duty will be free. This merchandise may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport