E86052 E8 Ruling Active

The tariff classification of an eye pillow from China.

Issued September 23, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The submitted sample is called “Butterfly Dreams” eye pillow. The outside fabric is composed of hand painted, silk woven fabric. The lining is composed of polyester/cotton fabric. The eye pillow is designed and painted to appear as a butterfly. It has a loop on both ends that hold a silk strap. The eye pillow is laid over the eyes or it can be secured in place using the removable silk strap. This article is sewn in the middle and each portion is filled with polypropylene beads. The polypropylene beads serve to block out the light. The weight of the beads applies pressure to the eyes and sinuses promoting relaxation. The polypropylene beads impart the essential character to the item.

Full text

NY E86052 September 23, 1999 CLA-2-39:RR:NC:SP:222 E86052 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Dan Courson Import Traders, Inc. 333 Southwestern Blvd., Suite 202 Sugar Land, TX 77478-3659 RE: The tariff classification of an eye pillow from China. Dear Mr. Courson: In your letter dated August 23, 1999, you requested a classification ruling. The submitted sample is called “Butterfly Dreams” eye pillow. The outside fabric is composed of hand painted, silk woven fabric. The lining is composed of polyester/cotton fabric. The eye pillow is designed and painted to appear as a butterfly. It has a loop on both ends that hold a silk strap. The eye pillow is laid over the eyes or it can be secured in place using the removable silk strap. This article is sewn in the middle and each portion is filled with polypropylene beads. The polypropylene beads serve to block out the light. The weight of the beads applies pressure to the eyes and sinuses promoting relaxation. The polypropylene beads impart the essential character to the item. The applicable subheading for eye pillow, will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: other, other. The rate of duty will be 3.4 percent ad valorem. 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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