The tariff classification of a plastic gel eye mask from China

N266949 August 17, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a plastic gel eye mask from China Dear Ms. Trotta: In your letter dated July 7, 2015, you requested a tariff classification ruling. The submitted sample is identified as a Gel Eye Mask. The item is a mask made of transparent plastic sheeting material that is filled with a purple colored gel that is comprised of glycerin, purified water and mineral oils. The item is configured in a shape that would fit over an individual’s eyes. It has an elastic strap that is attached at opposite ends of the mask and measures approximately 13” in length by ¾” in width. The mask itself measures approximately 8½” from side to side by 3¼” in height. Printed on the retail package are the words “Cool and warm eye therapy.” The printed words further state that “Warm therapy relaxes, while cold therapy refreshes tired eyes.” Instructions are printed on the package that state that the item should be placed in a refrigerator before use for cold therapy and in hot water before use for warm therapy. As you requested, the sample will be returned to you. The applicable subheading for the Gel Eye Mask will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…toilet articles, of plastics: other: other…other. The rate of duty will be 3.4 percent 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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division