CLA-2-14:RR:NC:2:228 K81661

Mr. Rene A. Boucher, D.O.
RAB Health, Inc.
582 Rivergreen Lane
Bowling Green, KY 42103

RE: The tariff classification of Therm-a-Vest from China.

Dear Mr. Boucher:

In your letter dated November 13, 2003, you requested a tariff classification ruling.

The sample submitted with your letter was examined and disposed of. Therm-a-Vest is a vest made of cotton with rice-filled chambers located across the shoulders and down the spine. The vest is heated in the microwave and secured to the body with hook and loop closures and a belt. The heat provided helps alleviate pain and stiffness in the neck and back.

The applicable subheading for the Therm-a-Vest 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.

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