CLA-2-25:RR:NC:2:237 F86922

TARIFF NO: 2508.10.0000

Mr. Robert L. Gardenier
M. E. Dey & Company
5007 South Howell Avenue
Milwaukee, Wisconsin 60176

RE: Classification of a bentonite clay heat pack from South Korea Dear Mr. Gardenier:

Your letter of April 28, 2000 requested a classification ruling on behalf of Smith & Nephew, Germantown, Wisconsin. The heat pack consists of a 9-3/4 x 11-1/2 inch cotton textile pouch filled with bentonite clay. The heat pack is designed to be heated and then secured to the body by means of four attached cotton textile loops for use in heat therapy. The applicable subheading for bentonite clay heat pack is 2508.10.0000, HTSUS, which provides for bentonite. The rate of duty is free.

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 NIS Frank Cantone at 212-637-7018.

Sincerely,


Robert B. Swierupski
Director,
National Commodity
Specialist Division