The tariff classification of a “Relaxation Mask” from China

NY G88562 April 19, 2001 CLA-2-85:RR:NC:1:112 G88562 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Mr. Arlen T. Epstein Tompkins & Davidson, LLP One Astor Plaza New York, NY 10036-8901 RE: The tariff classification of a “Relaxation Mask” from China Dear Mr. Epstein: In your letter dated March 23, 2001, on behalf of Remington Products Company, you requested a tariff classification ruling. As indicated by the submitted sample and information, the “Relaxation Mask” is a device that creates an atmosphere of relaxation for the user. It consists of a battery operated sound module, connected to earphones, and attached to a padded textile eye mask. In operation, the user places the mask over the eyes and listens to various relaxing sounds through the earphones. The applicable subheading for the “Relaxation Mask” will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, …, not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 2.6 percent ad valorem. 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 David Curran at 212-637-7049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division