The tariff classification of a set of eye masks from China

N099715 April 5, 2010 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a set of eye masks from China Dear Ms. Pendris: In your letter dated March 29, 2010, you requested a tariff classification ruling. The submitted sample is a set of two “Total Pillow” Eye Masks (item # 71604) constructed of 100% polyester fabric and stuffed with a 1/4" layer of foam. Each mask has an adjustable headband of 1”-wide elastic fabric that has hook-and-loop fastener strips. The intended use for the eye mask is to place over the eyes to shield them from light. The mask has a pocket over each eye to hold a cold compress that is not included with the item. The sample will be retained for official pruposes. The applicable subheading for the set of two “Total Pillow” Eye Masks will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division