The tariff classification of textile covered warming eye compresses from China

N302011 December 11, 2018 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Ted Conlon Fourstar Group USA, Incorporated 189 Main Street, Suite 31 Milford, MA 01757 RE: The tariff classification of textile covered warming eye compresses from China Dear Mr. Conlon: In your letter dated November 13, 2018, you requested a tariff classification ruling. You submitted samples of three styles of textile fabric covered warming eye compresses. The eye compress is constructed from 100 percent polyester knit fabric and features a gel pack. The gel pack is composed of gel beads, water, glycerin and sodium polyacrylate. The gel pack will be placed in a microwave oven prior to use to warm the pack. The fabric portion will be in contact with the skin to soothe and relieve dry eye discomfort. The samples will be returned. Eye compress item number, 64408678AA is constructed from polyester fabric that is sewn on all sides creating a pouch with an envelope flap that allows the gel pack to be removed and fully covered once in its place. Eye compress item number, 64408678BB is constructed from polyester fabric sewn onto one side of the gel pack. The gel pack is not removable. Eye compress item number, 64408678CC is constructed from polyester fabric sewn onto one side of the gel pack and one half of the front side creating a flap. The gel pack is not removable. Since the warming eye compress is a composite good, the classification must be based on General Rules of Interpretation (GRI). GRI 3(b) provides that composite goods made up of different components shall be classified as if they consisted of the component which imparts the essential character to the item. In determining the essential character various factors may be used to determine the component which imparts the essential character to the composite article. For this item, the fabric imparts the essential character since it is the material that is placed directly on the skin and protects the user from the heat of the gel pack. The applicable subheading for all three of the textile fabric covered warming eye compresses, item numbers 64408678AA, 64408678BB and 64408678CC 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 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 the World Wide Web at https://hts.usitc.gov/current. 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 Adleasia Lonesome via email at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division