The tariff classification of a sleep mask, an aroma therapy insert, and ear plugs, from China

N025552 April 7, 2008 CLA-2-63:OT:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 1404.90.9090, 3926.90.9980 Francine Janowiak Import Compliance Coordinator Paris Presents, Inc. 3800 Swanson Court Gurnee, IL 60031 RE: The tariff classification of a sleep mask, an aroma therapy insert, and ear plugs, from China Dear Ms. Janowiak: In your letter dated March 2, 2008, you requested a tariff classification ruling. The submitted samples are a sleep mask made of polyester textile fabric, two earplugs that are made of plastic foam, and a polyester insert that contains flax seed and lavender with a 1:1 ratio. You state that the aromatherapy pack can be inserted into the sleep mask. The three items are packaged together but do not form a set for tariff purposes, as the ear plugs may be used separately from the eye mask. Explanatory Note to General Rule of Interpretation 3(b), at X, noted. As such, each item will be separately classified. The applicable subheading for the sleep mask will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. The applicable subheading for the polyester insert that contains flax seed and lavender will be 1404.90.9090, HTSUS, which provides for vegetable products not elsewhere specified or included… other. The rate of duty will be Free. The applicable subheading for the plastic foam earplugs will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3% 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division