CLA-2-39:OT:RR:NC:N2:237

Ms. Darlene Miniaci
Carmichael International Service
20 W. Lincoln Avenue - Suite 300
Valley Stream, New York 11580

RE: Tariff classification of a polycaprolactam amide based cooling agent from Japan.

Dear Ms. Miniaci:

In your letter dated June 21, 2012, on behalf of Royce’ Confect USA Inc., you requested a tariff classification. You provided a sample and percent by weight component breakdown for review.

The sample consists of 65grams of a cooling agent sealed in a rectangular shaped paper pack measuring approximately 12 cm. long x 7 cm. wide x 1 cm. thick. The cooling agent is made of a polycaprolactam amide based polymer in gel form, a gelling agent and a stabilizer. The product is designed for use as a refrigerant / ice pack. When frozen and placed inside a cooling bag, the product helps keep the food inside the bag cool and fresh while it is outside the refrigerator.

The applicable subheading for the polycaprolactam amide based cooling agent in pack form will be 3908.90.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Polyamides in primary forms: Other: Other. The rate of duty will be 6.5% 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., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] 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 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 Frank Cantone at (646) 733-3038.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division