869248 86 Ruling Active

The tariff classification of "Tranquil Moments HolidayRelaxation Kit" from China/Taiwan

Issued December 18, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1520.90.0000

Headings: 1520

Product description

As stated in your letter, "Tranquil Moments Holiday Relaxation Kit" consists of a vinyl plastic eye mask filled with glycerine and water, which can be heated or chilled, and placed over the eyes.

CBP rationale

The applicable subheading for the "Tranquil Moments Holiday Relaxation Kit" will be 1520.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other glycerol (glycerine), including synthetic glycerol.

Full text

NY 869248 Dec 18, 1991 CLA-2-15:S:N:N1:235 869248 CATEGORY: Classification TARIFF NO.: 1520.90.0000 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. One Astor Plaza 1515 Broadway New York, N.Y. 10036 RE: The tariff classification of "Tranquil Moments Holiday Relaxation Kit" from China/Taiwan Dear Mr. Eisen: In your letter dated November 7, 1991 you requested a tariff classification ruling on behalf of your client Avon Products, Inc. A sample was submitted with your inquiry and is being returned as requested. As stated in your letter, "Tranquil Moments Holiday Relaxation Kit" consists of a vinyl plastic eye mask filled with glycerine and water, which can be heated or chilled, and placed over the eyes. The applicable subheading for the "Tranquil Moments Holiday Relaxation Kit" will be 1520.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other glycerol (glycerine), including synthetic glycerol. The rate of duty will be 1.1 cents per kilogram. Duty on products classifiable under 1520.90.0000, HTS, are temporarily reduced under subheading 9903.10.22, HTS. The rate of duty will be 0.8 cents per kilogram. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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