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January 8, 1999

CLA-2-39:RR:NC:SP:222 D84836


TARIFF NO.: 3924.90.5500

Ms. Irene Kwok
CDP Asia Ltd.
3/F, California Tower
30-32 dÂ’Aguilar Street
Central, Hong Kong

RE: The tariff classification of a plastic eye mask from Taiwan.

Dear Ms. Kwok:

In your letter dated November 18, 1998, on behalf of your client Concept 3 Limited, you requested a tariff classification ruling.

The submitted sample is identified as a liquid eye mask (C-38457). The chemical composition of the liquid contained inside the plastic eye mask is distilled water, cosmetic oil and FD & green oil. The eye mask is made of plastic with an elastic band attached to hold the mask in place. This item is placed over the eyes to relieve head discomfort. It is designed for hot or cold use. Your letter of inquiry states that the eye mask will be packed inside a plastic pouch with a snap closure. The pouch is ordinary packing. In our opinion, the plastic components impart the essential character to this product.

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

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 Alice Masterson at 212-466-5892.


Robert B. Swierupski

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