The tariff classification and marking of various home comfort products from China

N029808 June 17, 2008 CLA-2-14;63:OT:RR:NC:N2:235 CATEGORY: Classification TARIFF NO.: 1404.90.9090, 6307.90.9889 Ms. Maggie Smith Ranney L.E. Coppersmith Inc. 525 S. Douglas Street El Segundo, CA 90245 RE: The tariff classification and marking of various home comfort products from China Dear Ms. Ranney: In your letter dated May 23, 2008, on behalf of Aroma Home Inc., you requested a tariff classification ruling. The samples which you submitted are being returned as requested. In your ruling request you submitted five products for consideration. They are as follows: 1) Hot Body Wraps 2) Welly Warmers 3) Sweet Dreams “Set” containing a “Hottie” woven cotton water bottle and a woven polyester Eye Mask 4) Computer Screen Wipe 5) Cooling Eye Pillow The first product, the “Hot Body Wrap” consists of 100% woven cotton outer cover filled with wheat grain and lavender leaf. The measurements are stated to be 18 inches long by 5.5 inches high. According to your letter, the wrap is to be heated in a microwave and used for relieving various ailments. The second product, “Welly Warmers”, consists of 100% cotton woven outer with an inner liner filled with 90% flax seed, 10% bamboo charcoal and 1% peppermint oil. Your letter indicates that the product is to be heated and placed in boots to “warm and deodorize before wearing”. You also state that it is to be removed prior to wearing. The measurements are approximately 11 inches long by one inch high. The product tapers from 4 inches at its front to approximately 2.5 inches wide at the back. The tapering shape appears similar to the shape of a common shoe or boot bottom. The third product, “Sweet Dreams” contains two items and is packaged together for retail sale. The first item is called a “Hottie”, which is 100% woven cotton outer cover shaped like a water bottle. It contains flax grain and is infused with lavender and rose pure essential oils. It is intended to be heated and used to “soothe your body and mind” as stated on the packaging provided. The second item included is an eye mask which is made of a woven polyester front and velour back. The mask has an elastic headstrap attached. Your letter states the eye mask is filled with lavender leaf, however the packaging indicates that it is filled with lavender seed. Specific instructions on the back of the packaging state “Do not heat the eye mask.” You state that the two products will be imported and packaged together ready for retail sale. Even though it will be imported and packaged for retail sale, we do not consider this a set for classification purposes. The water bottle which is heated, is clearly used for a different purpose than the eye mask. Although, both suggest that their function is to relax the consumer to facilitate sleep, the water bottle’s main use is to relief pain and tension in specific muscle groups. Whereas, the sleep mask utilize the textile materials combined with the lavender scent to facilitate relaxation and sleep. The fourth product, is a computer screen wipe that is in the shape of a small flat stuffed animal. It has a synthetic chamois on the front side of the stuffed animal for wiping and reducing static on the computer screen and other visual displays. The product has a strong lemon fragrance and is filled with scented polyester beads. The fifth product, “Cooling Eye Pillow”, is an eye mask without a strap. It is made of woven polyester eye pouch filled with scented polyester beads that can be refrigerated to provide a cooling effect when placed over the eyes. The applicable subheading for the Hot Body Wraps, Welly Warmers, and part of the “Sweet Dreams” set, the Hottie water bottle will be 1404.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Vegetable products not elsewhere specified or included: Other: Other: Other." The rate of duty will be free.   The applicable subheading for the other part of the “Sweet Dreams” set, the Eye Mask and the Computer Screen Wipe will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Other made up articles, including dress patterns: Other…Other.” The rate of duty will be 7 percent ad valorem. Regarding the last product, the Cooling Eye Pillow, we need additional information in order to make a determination on the classification. Please provide the following information.             1) Are the beads used as a carrier for the essential oils?  If not, what acts as the carrier for the essential oils?  How long will the aroma last?             2) Do the beads retain the heat or cold, or do the beads and fabric equally retain the heat or cold?            3 )Is it necessary to heat or cool the mask, or does the product function even when used at room temperature?             4) Provide any other available descriptive or marketing literature showing how the mask functions 5)Please provide a breakdown by weight and value of each component in the mask You also requested information on whether the proposed marking is acceptable for purposes of country of origin marking for the imported articles described above. A marked sample was not submitted with your letter for review. You inquired about, whether the marking of the outer plastic box with the country of origin meets the requirements for country of origin marking. You state that the imported articles will be imported in the condition which they will be sold at retail, packaged in the hard plastic box. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S., the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. The outer plastic boxes appear to be of a type that will be sold with the article as imported. The proposed marking of the imported articles as described above, is conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking for the imported. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Paul Hodgkiss at 646-733-3046. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division