CLA-2-28:OT:RR:NC:2:236
Ms. Min Xie
PVH Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a synthetic silica gel body warmer from China
Dear Ms. Xie:
In your ruling request dated November 21, 2011, on behalf of PVH Corp., you requested a tariff classification ruling for a body warmer identified as “Tommy Hilfiger style # 5467.” A sample of the product was provided for review and will be returned as requested.
In your submission, you describe the product as a body warmer. The outer layer is made of 100% woven wool and measures approximately 9” x 7”. The inner pouch is made of 65% polyester and 35% cotton. The inner pouch is filled with 80% synthetic silica gel beads and 20% ceramic beads. The inner white pouch containing the beads is microwaveable and when heated will provide warmth for a limited period or time.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedule covers the components of the body warmer in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. In this case, the essential character of the body warmer composite is imparted by the synthetic silica gel beads.
The applicable subheading for the “Tommy Hilfiger style # 5467” body warmer will be 2811.22.1000, HTSUS, which provides for Other inorganic oxygen compounds of nonmetals: Silicon dioxide: Synthetic silica gel. The rate of duty will be 3.7 percent ad valorem.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
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 Nuccio Fera at (646) 733-3434.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division