The tariff classification of a plastic gel eye mask from China

N312483 July 9, 2020 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9903.88.15 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic gel eye mask from China Dear Mr. Kenny: In your letter dated June 15, 2020, on behalf of your client CVS Pharmacy, Inc. you requested a tariff classification ruling. Photographs and a specification sheet were also submitted along with your ruling request. The item under consideration is referred to as a two-piece cooling gel eye mask, CVS item # 410696. The gel eye mask contains two pouches. Each eye pouch is comprised of a polyvinyl chloride (PVC) outer shell which is filled with 60% water, 5% carboxymethyl cellulose (CMC) and 5% Bronopol. Each eye pouch is circular shaped and resembles an orange fruit slice. The two-piece cooling eye gel mask is packaged together for retail sale and sold as one pair. Each eye pouch is approximately 70 millimeters long by 70 millimeters wide by 10 millimeters thick. In use, the user would chill the two eye pouches in the refrigerator for 20 minutes. Each pouch is then placed over each eye for approximately 15 to 20 minutes. The plastic gel eye mask is designed to cool and comfort the eye area. The eye pouches are reusable and are intended for home use. The applicable subheading for the two-piece cooling gel eye mask, CVS Item # 410696 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other: Other…Other. The rate of duty will be 3.4 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.90.5650, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division