CLA-2-38:S:N:N1:235 870280
Mr. William A. Phelps, President
William A. Phelps & Co., Inc.
One World Trade Center, Suite 2109
New York, New York 10048
RE: The tariff classification of a hot pad from Korea.
Dear Mr. Phelps:
In your letter dated January 12, 1992, you requested a
tariff classification ruling on behalf of your client Dabong Corp
of Seoul, Korea.
The product is composed of a light weight plastic bag inside
another approximately 3 inches by 3 inches. The inner bag
contains a mixture of iron powder, sulfur, salt and carbon. When
the ingredients are allowed to mix they generate heat whichs
lasts about six to seven hours. The product is then discarded.
The applicable subheading for this product will be
3823.90.5050, Harmonized Tariff Schedule of the United States
(HTS), which provides for chemical mixtures not elsewhere
provided for. The rate of duty will be 5 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport