&&The product is a “mitt” made of a blue material that is fastened together, leaving only one opening where the user inserts their hand. There is also a Velcro fastener wrap at the opening to tighten the “mitt” around the user’s hand/wrist.&&&&The exterior of the “mitt” consists a blue textile made up of synthetic fibers (such as nylon) woven together and coated/treated with compact plastics (such as PVC) on the inside. This blue textile, which is cut to shape, is then joined at the seams (using a heat-seal method) to form a pocket. Inside this pocket, a gelatinous material is placed. Two of these components are then assembled/sewn together to form a mitt shape with an opening.&&&&The interior gelatinous material consists of a superabsorbent acrylic polymer, specifically sodium polyacrylate, also known as sodium salt of polyacrylic acid, mixed with water. The water represents approximately 96% by weight of the gelatinous material and the sodium salt approximately 4% by weight of the gelatinous material.&&&&The mitt can be heated or cooled and retains this temperature for a period of time. It is designed for hot/cold relief, and soothing of muscles or soreness – much like a heating pad or ice pack.

&&A proposed tariff classification number has not been provided in your submission; the tariff classification number as determined is found under the section titled “Decision”.&&&&With assistance from the CBSA Lab, the product was determined to be a composite good. Composed of a variety of different materials, it was determined that the “essential character” of this product is the gelatinous material inside the glove that allows it to be heated and cooled and which retains this temperature for a period of time. This is in accordance with General Interpretative Rule 3(b).&&&&The interior gelatinous material is excluded from heading 39.06 as it does not meet the definition of an acrylic polymer in its “primary form”, as per Note 6 to Chapter 39, and the General Explanatory Note, Primary Forms, (1) Liquids and pastes, in Chapter 39. It does not qualify as a plastic “6…(a) Liquid and Paste, including dispersions (emulsions and suspensions) and solutions”, or as “…(b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms”. According to the CBSA Lab, neither the water nor the polymer particles are dispersed in a continuous phase throughout one another. Thus, it is not considered to be a plastic in primary form and cannot be classified in heading 39.06.&&&&Therefore, it can then be considered to be classified under 38.24 as this heading provides for chemical products not specified or included elsewhere.