NY 864296
JUL 09 1991
CLA-2-84:S:N:N1:105 864296
Mr. Kirk Dobbs
Exotemp Ltd.
320 Boundary Road, R.R. 4
Pembroke, Ontario K8A 6W5, Canada
RE: The tariff classification of a body cooling system from
Canada.
Dear Mr. Dobbs:
In your letter dated June 12, 1991 you requested a tariff
classification ruling.
The Core-Control Body-Cooling System reduces the body's core
temperature by providing heat removal from numerous areas of the
body. It effects a heat exchange between a worker's body and
chilled water circulated through tubing on special garments he or
she wears. The system is used by workers on such "hot jobs" as
asbestos abatement, nuclear plant operations and hazardous
materials tasks.
The system is made up of three components: the cooling unit
- basically a box with an ice/water reservoir and a pump; water-
supply hose; and a set of garments. The water supply hose
attaches to the cooling unit and to fittings on the garments and
serves as the conduit for the water between the cooling unit and
the garments. The knit garment set, which includes a hood,
pullover crew-neck shirt and pants, and which is available is 50%
polyester/50% cotton or 100% Nomex, has 180 lineal feet of PVC
plastic tubing sewn to the inside of the fabric. This tubing is
spaced about one inch apart, close enough to provide cooling
without the sensation of warm and cold spots on the skin.
The Core-Control Body-Cooling System is a composite good,
classified by reference to General Rule of Interpretation 3(b),
Harmonized Tariff Schedule of the United States (HTS) (copy
enclosed). Since it is the cooling unit that imparts the
essential character, the applicable subheading for the system
will be 8419.50.0080, HTS, which provides for machinery . . . for
the treatment of materials by a process involving a change of
temperature such as
. . . cooling: other heat exchange units. The rate of duty will
be 4.2 percent ad valorem.
Goods classifiable under subheading 8419.50.0080, HTS, which
have originated in the territory of Canada, will be entitled to a
1.6 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
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
Enclosure