CLA-2-14:RR:NC:2:228 H89658
Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901
RE: The tariff classification of a hand/foot warmer from China.
Dear Ms. Wierbicki:
In your letter dated March 22, 2002, on behalf of Avon Products, Inc., New York, you requested a tariff classification ruling.
A sample was submitted with your letter. The Flax Hand & Foot Warmer-PP248539 is an oval shaped textile pouch measuring approximately 5 inches by 9.5 inches, filled with a mixture of 95 percent flax seeds and 5 percent lavender. The pouch is to be heated in a microwave and inserted into its accompanying slipper/mitten-like cover.
The applicable subheading for the Flax Hand & Foot Warmer, will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable products not elsewhere specified or included…other. The rate of duty will be free.
The sample is being returned to you as requested.
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 Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division