CLA-2-38:OT:RR:NC:2:239
Mr. James Carmical
Hankyu International Transport (USA), Inc.
640 Airport South Parkway, Suite 200
Atlanta, GA 30349
RE: The tariff classification of Be Koool® Fever cooling gel pack from China
Dear Mr. Carmical:
In your letter dated June 5, 2009, you requested a tariff classification ruling on behalf of your client Kobayashi Healthcare, Inc. Your inquiry concerns the classification of three products sold at retail from the Be Koool® product line. The product line consists of Be Koool® Migraine, Be Koool® Fever and Be Koool® Kids. A sample of the Be Koool® Fever was submitted and will not be returned.
The sample consists of two 2" x 4¼" disposable, cooling gel sheets consisting of deionized water, a water soluble polymer, glycerin, polyhydric alcohol and minimal amounts of methyl and propyl p-hydroxybenzoate, menthol, tartaric acid and a colorant. The item, indicated for use by children, gently adheres to the child’s forehead providing immediate cool relief without refrigeration. You state that the Be Koool® Migraine and Be Koool® Kids will contain the identical chemical composition as listed above.
In your letter you suggest classification under 3004.90.9128, HTSUS. The Be Koool® Fever cooling gel pack, however, is properly classified under 3824.90.9290. The item contains no medicaments outside of menthol and, the minimal amount present, is not considered a therapeutic amount. The cooling effect is produced strictly by heat dispersion and therefore, cannot be considered a medicament.
The applicable subheading 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/.
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