CLA-2-38:OT:RR:NC:2:239
Ms. Christina Yun
MZ Berger Accessories LLC
29-76 Northern Blvd.
Long Island City, NY 11101
RE: The tariff classification of a cold gel pack from Korea
Dear Ms. Yun:
In your letter dated April 14, 2009, you requested a tariff classification ruling. A sample was submitted for review with your ruling request and will be returned as requested.
The sample, identified as Boo Boo Buddy®, is a reusable cold pack. The cold pack consists of a plastic shell filled with a liquid cooling gel. The cooling gel is based on propylene glycol and water, and contains minimal amounts of carboxymethyl cellulose sodium salt and an antiseptic. The cold pack can be placed in the refrigerator or freezer and then applied to the skin providing instant cooling relief for minor bruises and scrapes. The item, designed for use by children, depicts an automobile measuring approximately 4 inches long by 3 inches wide. In your letter, you indicate that similar items will be imported in different shapes and sizes under license for Disney, Nickelodeon and Sesame Street.
The applicable subheading for the Boo Boo Buddy® cold gel pack will be 3824.90.9290, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other. The rate of duty will be 5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.
The proposed marking on the submitted sample of the Boo Boo Buddy® cold gel pack, as described above, is not marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is not an acceptable country of origin marking for this item. The marking is not in a conspicuous location and the letter size is extremely small and, therefore can not be easily read.
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 Richard Dunkel at 646-733-3032.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division