PILLOW PANELS: THESE PRODUCTS ARE FATTY ACID DERIVATIVES THAT CHANGE PHASE (PHASE CHANGE MATERIAL), I.E. SOLID TO LIQUID, LIQUID TO SOLID, WITHIN A SPECIFIC TERMERATURE RANGE. THE PHASE CHANGE MATERIAL IS CONTAINED WITHIN FLEXIBLE PLASTIC PANELS. THESE ARE TEMPERATURE CONTROL PACKAGING PRODUCTS. USED AS A MATERIAL FOR INSULATION OR TO PROVIDE THERMAL STABILITY.

CLASSIFICATION IS DETERMINED BY THE PROVISIONS OF THE GENERAL RULES 1 AND 6 FOR THE INTERPRETATION OF THE COMBINED NOMENCLATURE; THE TEXT OF CODES 3823, 3823 19, 3823 19 90; THE HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 3823; ADVICE OF THE STATE LABORATORY. CLASSIFICATION IS BASED ON APPLICANTS DECLARATION;