The tariff classification of a woman’s body wrap and eye mask from China

N075295 September 18, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.92.0030, 6307.90.9889 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a woman’s body wrap and eye mask from China Dear Ms. Trotta: In your letter dated August 31, 2009 you requested a classification ruling on behalf of your client Allegro Manufacturing Inc. The submitted samples, Model AAZ433000WM (61A365), are a woman’s bath body wrap and eye mask. The wrap is constructed of 100% polyester pile knit fabric and extends from just above the bust to below mid thigh. The top of the wrap is elasticized and has a velcro closure. The sides and bottom are finished with satin capping. The wrap is packaged in a zipped plastic pouch with advertising. The front of the eye mask is composed of 100% polyester pile fabric. The side that rests on the face is 100% polyester woven fabric. In between is a thin non-woven padding. An elastic cord holds the mask onto the head. The eye mask is packaged in a zip lock pouch with advertising. A plastic connector attaches the eye mask pouch to the wrap pouch. We are returning your samples as you requested. The applicable subheading for the bath body wrap will be 6108.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of man-made fibers: Other: Women’s. The duty rate will be 16% ad valorem. The applicable subheading for the eye mask will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up articles . . . Other. The rate of duty will be 7% 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division