L88497 L8 Ruling Active

The tariff classification of eyemasks from China.

Issued November 22, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889, 3926.90.9880

Headings: 6307, 3926

Product description

The “Ladies African Eyemask” (F01000110) is composed of textile fabric that imitates animal fur. The “Ladies Metallic Eyemask” (F01000115) is composed of a metallic colored cellular polyurethane plastic backed on one side with a plain woven textile fabric for mere reinforcement. The “Ladies Cats Eyemask” (F01000116) is composed of cellular polyurethane plastic backed on one side with a plain woven textile fabric for mere reinforcement. The “Ladies Rhinestone Eyemask” (F01000140) is composed of cellular polyurethane plastic backed on one side with a textile fabric for mere reinforcement. This eyemask has acrylic rhinestones placed to form two heart-shaped designs that will fit over the eyes. As you requested, the samples will be returned.

CBP rationale

The applicable subheading for the Ladies Metallic Eyemask, Ladies Cats Eyemask and Ladies Rhinestone Eyemask will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The applicable subheading for the Ladies African Eyemask will be 6307.90.9889, HTS, which provides for other made up textile articles, other.

Full text

NY L88497 November 22, 2005 CLA-2-39:RR:NC:SP:221 L88497 CATEGORY: Classification TARIFF NO.: 3926.90.9880; 6307.90.9889 Mr. Eric Ehrens Somerbond Ltd. c/o Eric Ehrens Co., Inc. 4 Park Avenue, Suite 17E New York, NY 10006 RE: The tariff classification of eyemasks from China. Dear Mr. Ehrens: In your letter dated October 19, 2005, you requested a tariff classification ruling. Four sample eyemasks were provided with your letter. The “Ladies African Eyemask” (F01000110) is composed of textile fabric that imitates animal fur. The “Ladies Metallic Eyemask” (F01000115) is composed of a metallic colored cellular polyurethane plastic backed on one side with a plain woven textile fabric for mere reinforcement. The “Ladies Cats Eyemask” (F01000116) is composed of cellular polyurethane plastic backed on one side with a plain woven textile fabric for mere reinforcement. The “Ladies Rhinestone Eyemask” (F01000140) is composed of cellular polyurethane plastic backed on one side with a textile fabric for mere reinforcement. This eyemask has acrylic rhinestones placed to form two heart-shaped designs that will fit over the eyes. As you requested, the samples will be returned. The applicable subheading for the Ladies Metallic Eyemask, Ladies Cats Eyemask and Ladies Rhinestone Eyemask will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the Ladies African Eyemask will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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