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NY L80002




November 9, 2004
CLA-2-14:RR:NC:2:228 L80002

CATEGORY: CLASSIFICATION

TARIFF NO.: 1404.90.0000, 6405.20.3090

Mr. Todd D. Bulmash
Paris Presents Incorporated
3800 Swanson Court
Gurnee, IL 60031-1261

RE: The tariff classification of an eye pillow, neck warmer, slippers, and mittens from Hong Kong.

Dear Mr. Bulmash:

In your letter dated October 8, 2004, you requested a tariff classification ruling.

Samples of four products accompanied your letter. All were examined and, except as noted below, are being returned per your request. The Bathery Aromatherapy Eye Pillow (item no. 63160) is a rectangular-shaped pouch measuring 7-1/2 inches long and 4 inches wide made from two pieces of polyester satin material. It is filled with 15 grams of lavender and 170 grams of flax seeds. The Bathery Aromatherapy Neck Wrap (item no. 63162) is a rectangular-shaped cotton terry outer shell with hook and loop closures. The neck wrap measures 26-1/2 inches by 4 inches and has a braided cord handle on each end. Inside the neck wrap is a cotton pouch filled with 15 grams of lavender and 460 grams of flax seed. The Bathery Aromatherapy Slippers (item no. 63167) are house slippers with a textile sole and upper. There is a separate compartment into which a pouch containing 10 grams of lavender and 280 grams of flax seed is inserted. The external surface of the upper is cotton fleece material.

The applicable subheading for the Bathery Aromatherapy Eye Pillow (item no. 63160) and the Bathery Aromatherapy Neck Wrap (item no. 63162) will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable products not elsewhere specified or includedother. The rate of duty will be free.

The applicable subheading for the Bathery Aromatherapy Slippers (item no. 63167) will be 6405.20.3090, HTS, which provides for other footwear with uppers of textile materialswith uppers of vegetable fibers...other. The general rate of duty will be 7.5 percent ad valorem.

With regard to your request for a ruling on the Bathery Aromatherapy Mittens (item no. 63166), this office is precluded from ruling on an issue that is the subject of a current or completed Customs transaction. If the transaction is current and you want to have your arguments considered and ruled upon, you should ask the Port Director having jurisdiction over the entry of your merchandise to seek advice from Customs Headquarters through the Internal Advice procedure. A copy of this notice should be included. If the transaction is completed and the entry has been liquidated, you should file a protest and seek further review of that protest by our Headquarters office.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

The sample of the Bathery Aromatherapy Mittens (item no. 63166) has been retained with National Import Specialist Deborah Marinucci.

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 Stanley Hopard at 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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