CLA-2-39:S:N:N6:221 895120

Ms. Lisa LaCount
PictHor, Inc.
10245 E. Via Linda, Suite 113
Scottsdale, AZ 85258

RE: The tariff classification of a "KoolKerchief" cooling scarf from Korea.

Dear Ms. LaCount:

In your letter dated March 3, 1994, you requested a tariff classification ruling.

The sample submitted with your request, identified as the "KoolKerchief," is a bandana-style kerchief or scarf, designed to be worn around the neck. In its folded and sewn condition, it measures approximately 2 inches in width and 36 inches in length. Acrylic polymer gel crystals are sewn into the neck portion. When the scarf is immersed in water for 45 minutes, the gel crystals absorb the liquid and swell in size. Then when the scarf is worn around the neck, the evaporation of the moisture causes a cooling effect on the body. Though the sample was made in the United States, the imported products will be made in Korea. The applicable subheading for the "KoolKerchief" cooling scarf will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, other. The rate of duty will be 5.3 percent ad valorem.

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.


Jean F. Maguire
Area Director
New York Seaport