The tariff classification of an aromatherapy/gel eye pillow set from China

NY L89931 February 8, 2006 CLA-2-39:RR:NC:N2:221 L89931 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Jessica Quinn Paris Presents Incorporated 3800 Swanson Court P.O. Box 9000 Gurnee, IL 60031-9000 RE: The tariff classification of an aromatherapy/gel eye pillow set from China Dear Ms. Quinn: In your letter dated January 17, 2006, you requested a tariff classification ruling. The sample submitted with your letter is identified as an aromatherapy and gel eye pillow set, item 05-0874. The set consists of a textile pouch, or “pillowcase,” and two inserts, or “pillows.” The aromatherapy pillow consists of a textile outer shell filled with lavender and flax seed. The gel pillow consists of a plastic shell filled with water and polyacrylic acid. Polyacrylic acid is a polymer of heading 3906 of the Harmonized Tariff Schedule of the United States (HTSUS). The textile pouch has one side made of terrycloth and one side made of satin. The composition is 50 percent cotton and 50 percent polyester. The eye pillow set is marketed as a means to relieve tension and stress with the scent of lavender or to sooth tense muscles around the eyes by using the cooled or warmed gel insert. The consumer chooses either the aromatherapy pillow or the gel pillow to insert into the textile pouch. The gel insert can be warmed by soaking in hot water for 6 minutes or can be cooled for 60 minutes or more in the refrigerator or for 15 minutes in the freezer. The gel insert is not intended to be boiled in water, heated in a microwave, or used in a solid frozen state. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The aromatherapy/gel eye pillow set is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the aromatherapy pillow and the gel pillow are the components that equally merit consideration in determining essential character. The heading that appears last in numerical order between the two competing headings that equally merit consideration is the heading that covers the gel pillow. The applicable subheading for the aromatherapy/gel eye pillow set will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division