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N023910 N0 Ruling Active

The tariff classification of an Aroma Eye Mask SKU # 2278448 from Thailand

Issued March 17, 2008 by U.S. Customs and Border Protection.

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N0 N023910 (March 17, 2008)

Tariff classification

HTS codes: 1404.90.9090

Headings: 1404

Product description

The product in question is an Aroma Eye Mask SKU # 2278448. The mask is made to cover the user’s eyes. It is made of fabric and has an elastic band to secure it to the wearer’s head. Two pouches filled with dried scented corn seeds are inside the mask. The corn seeds serve multiple functions. They hold the scent which is used to relax the wearer. They also mold themselves to the eye cavity to assist in fit, and block out extraneous light.

CBP rationale

The applicable subheading for the Aroma Eye Mask will be 1404.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vegetable products not elsewhere specified or included…other.

Full text

N023910 March 17, 2008 CLA-2-14:OT:RR:NC:N2:235 CATEGORY: Classification TARIFF NO.: 1404.90.9090 Ms. Ruby Wood Sevcik Pier 1 Imports (U.S.) Inc. 100 Pier 1 Place, Level 16 Fort Worth, TX 76102 RE: The tariff classification of an Aroma Eye Mask SKU # 2278448 from Thailand Dear Ms. Sevcik: In your letter dated February 20, 2008, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The product in question is an Aroma Eye Mask SKU # 2278448. The mask is made to cover the user’s eyes. It is made of fabric and has an elastic band to secure it to the wearer’s head. Two pouches filled with dried scented corn seeds are inside the mask. The corn seeds serve multiple functions. They hold the scent which is used to relax the wearer. They also mold themselves to the eye cavity to assist in fit, and block out extraneous light. The applicable subheading for the Aroma Eye Mask will be 1404.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vegetable products not elsewhere specified or included…other. The rate of duty will be free. 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/. Additional requirements may be imposed on this product by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact APHIS at the following location: U.S. Department of Agriculture APHIS Plant Protection and Quarantine Permit Unit 4700 River Road, Unit 136 Riverdale, MD 20737-1236 Telephone number: 877-770-5990 . 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 Paul Hodgkiss at 646-733-3046. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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