&&The product in issue is a hot/cold pack designed for use by children. It is made of a flexible PVC shell filled with sodium polyacrylate granules and comes with a removable textile cover. The main use is to sooth muscles and relax the body through heat and cooling therapy.

&&The product in issue is a composite good consisting of different components. Heading 39.26 covers articles of plastics such as the plastic bag containing a polymer of plastics, while heading 63.07 provides for the removable textile cover as a made up article of textile materials. Goods which are prima facie classifiable under two or more headings are classified according to the principles of General Interpretative Rule (GIR) 3. As neither heading provides a more specific description, the product in issue is classified in the heading that covers goods consisting of the material or component which gives them their essential character.&&&&For this product, it is the plastic component that determines its use, that of heating up or cooling down the body when applied, and thus, gives the essential character to the good as a whole in accordance with GIR 3(b). In addition, the plastic component is similar in function to ice-bags which are listed in the Explanatory Notes to heading 39.26. As such, the hot/cold pack is classified as an article of plastics in heading 39.26.