The tariff classification of an eye mask from China

NY K85185 April 28, 2004 CLA-2-63:RR:NC:N3:351 K85185 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Stephanie De Silva Import/Export Analyst Avon Products, Inc. 1251 Avenue of the Americas New York, New York 10020 RE: The tariff classification of an eye mask from China Dear Ms. De Silva: In your letter dated April 13, 2004, you requested a tariff classification ruling. The submitted sample, identified as the Magnetic Eye Mask With Hot/Cold Pack (PP# 275891), is a neoprene and man-made fiber textile eye mask that, you indicate, is meant to provide tension relief. It features an adjustable strap that fits over the head for easy adjustment. The surface of the eye mask that will come into contact with the face is a net fabric pocket that contains a removable hot/cold gel pack. The gel is a mixture of distilled water, propylene glycol, and small amounts of other chemical components. The eye mask is designed to be worn over the eyes and generally conforms to the shape of the head and face. The applicable subheading for the eye mask will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. You state that the final item will also have magnets sewn in. However, as the sample you have submitted has no magnets, we cannot consider them in our ruling. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). The sample will be returned as you request. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division