The tariff classification of an eye mask from China

N350777
July 17, 2025
CLA-2-63:OT:RR:NC:N3:351
CATEGORY: Classification
TARIFF NO.: 6307.90.9891; 9903.01.24; 9903.01.25; 9903.88.15
Ms. Sally Gifford Geodis US LLC 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of an eye mask from China Dear Ms. Gifford: In your letter dated June 30, 2025, you requested a ruling on the tariff classification of an eye mask on behalf of your client, Primark US. A sample of the product was provided to this office and will be retained for training purposes. Style #991140868, described as an “eye mask” is intended to be worn over the eyes to block out light. The eye mask is composed of three layers: a 100 percent polyester knitted pile faux fur, dyed brown, fabric front layer; a 100 percent polyester batting middle layer; and a 100 percent polyester woven satin, dyed brown, fabric back layer. The mask, measuring 8 inches in length by 4 inches in width, features two antlers composed of 100 percent polyester knit dyed brown fabric, two embroidered black eyes, and a red pom-pom nose glued to the front layer. The mask also features an elasticized band sheathed in a 100 percent polyester woven, dyed brown, fabric sewn at each end to allow the mask to be worn around the head. You have suggested that the eye mask should be classified under subheading 6307.90.9891, Harmonized Tariff of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” We agree. The rate of duty will be 7 percent ad valorem. You have also suggested that the eye mask should be classified under subheading 9817.95.05, HTSUS, which provides for “Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” We disagree. Utilitarian articles in the form of three-dimensional representations of symbols clearly associated with a specific holiday (in this case, Christmas) in the United States are eligible for duty-free treatment in special provision 9817.95.05, HTSUS, if they fall within the specifically enumerated tariff numbers cited in the terms of the subheading. The eye mask is not in the form of a three-dimensional representation of an accepted symbol or festive motif although there is a red pompom and alters attached to the eye mask. Therefore, the eye mask does not qualify for subheading 9817.95.05, HTSUS.

Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 6307.90.9891, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products from all countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 6307.90.9891, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, 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 6307.90.9891, HTSUS, listed above. The tariffs and duties cited above are current as of this ruling’s issuance. 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at [email protected].
Sincerely,
(for) James Forkan Acting Director National Commodity Specialist Division