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The tariff classification of an eye mask and ear plugs from China
Issued October 14, 2016 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N279400 (October 14, 2016)
Tariff classification
HTS codes: 6307.90.9889, 3926.90.9995
GRI rules applied: GRI 3(b)
Product description
You submitted samples of an eye mask and ear plugs. The eye mask is composed of 100 percent textile fabric and has a polyurethane foam core. The ear plugs are composed entirely of polyurethane foam. The components (eye mask and ear plugs) will be packed together for retail sale in a single clear case for the purpose of protecting the user from excessive light and noise during sleep. The 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.
CBP rationale
The applicable subheading for the earplugs will be 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other. The applicable subheading for the eye mask will be 6307.90.9889, HTSUS which provides for other made up textile articles, other.
Full text
N279400 October 14, 2016 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 3926.90.9995; 6307.90.9889 Ms. Laura Nigrim IKEA Purchasing Services US Incorporated 100 IKEA Drive Westampton, NJ 08060 RE: The tariff classification of an eye mask and ear plugs from China Dear Ms. Nigrim: In your letter dated September 7, 2016, you requested a tariff classification ruling. You submitted samples of an eye mask and ear plugs. The eye mask is composed of 100 percent textile fabric and has a polyurethane foam core. The ear plugs are composed entirely of polyurethane foam. The components (eye mask and ear plugs) will be packed together for retail sale in a single clear case for the purpose of protecting the user from excessive light and noise during sleep. The 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 earplugs will be 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other. The rate of duty will be 5.3% ad valorem. The applicable subheading for the eye mask will be 6307.90.9889, HTSUS which provides for other made up textile 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 the World Wide Web at https://hts.usitc.gov/current. 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 Adleasia Lonesome at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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