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NY J80227




February 21, 2003

CLA-2-39:RR:NC:SP:221 J80227

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500; 6307.90.9889

Ms. Gillian Peirce
Polardreams International Ltd.
1100 N. 4th Street
Fairfield, IA 52556

RE: The tariff classification of an aromatherapy eye mask, an eye sleep mask and a restorative eye mask from China.

Dear Ms. Peirce:

In your letter dated January 20, 2003, you requested a tariff classification ruling.

A sample of each product was provided with your letter. The aromatherapy eye pillow is composed of silk lined with a 50% cotton and 50% polyester fabric. It is filled with fragranced plastic pellets. When the pillow is placed on the eyes, the pellets conform to the contours of the face, providing a soothing effect. The essential character is imparted by the plastic pellets. The eye sleep mask is composed of 100 percent man-made satin layers and a foam core. The essential character is imparted by the textile materials. The restorative eye mask is a plastic eye mask filled with water and propylene glycol. The essential character is imparted by the plastic.

The applicable subheading for the aromatherapy eye pillow and restorative eye mask will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the eye sleep mask will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

These products are not subject to visa or quota requirements. 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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