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NY 887716

AUGUST 31 1993

CLA-2-63:S:N:N6:345 887716


TARIFF NO.: 6307.90.9986

Mr. Bernard D. Liberati
General Manager
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of a "Booty" and a "Mask" from Taiwan.

Dear Mr. Liberati:

In your letter dated June 25, 1993, on behalf of Dubrow & Kelman, you requested a tariff classification ruling.

The samples submitted are a disposable "Booty" and a disposable "Mask". The "Booty has a circular opening in the center with a strip of elastic sewn into the outer edge and extends the length of the sole.

The "Mask" consists of three layers that are rectangular in shape with longitudinal triple pleats in the center to allow the item to be fitted over the nose and mouth. There is a metal strip fastened within the turned down top edge of the mask to help it conform to the contours of the face. It is fastened behind the head with double ties.

You stated that the items are made of 95 percent paper and 5 percent man-made material. The following is the result of a U.S. Customs Laboratory analysis: The disposable "Booty" is composed of more than 50 percent nonwoven textile fibers (polyester), and some chemical bleached pulp fibers. The disposable "Mask" top layer is composed of more that 50 percent chemical bleached pulp fibers and some nonwoven textile fibers. The middle layer consists of microfibers of nonwoven textile material. This layer constitutes more than 83 percent of the sample's total weight. The bottom layer is composed of more than 50 percent chemical bleached pulp fibers and some nonwoven textile fibers.

Classification of goods under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRI). GRI 3 states, when, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: 3(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a) shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. In regards to the "Mask", the middle layer is the essential character due to its bulk and serves as the principal filtering material of the mask.

The applicable subheading for the "Booty" and "Mask" will be 6307.90.9986, HTS, which provides for other made up articles...Other: Other, other. The rate of duty will be 7 percent ad valorem.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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