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NY J85690

June 23, 2003

CLA-2-63:RR:NC:N3:351 J85690


TARIFF NO.: 6307.90.9889

Mr. Danny Gabriel
Avon Products, Inc.
1251 Ave. of the Americas
New York, NY 10020

RE: The tariff classification of an eye mask from China.

Dear Mr. Gabriel:

In your letter dated June 13, 2003, you requested a ruling on tariff classification of your Aromatherapy Eye Mask (PP# 260702). This letter was a follow-up to your letter of February 14, 2003, which we had to return for more information, specifically a breakdown of the ingredients by weight. You have now supplied that information.

The eye mask is constructed of two woven polyester panels sewn together with piping in the seam. Two elastic bands are sewn in at each end to allow the mask to be worn around the head.

The mask is filled with rose petals, mint leaves, jasmine petals, and fructus amomi rotundus. Together they total 2.5 grams, according to the information you have furnished. The weight of the fabric is 5 grams.

You state that the proper classification of this product is subheading 1404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable products not elsewhere specified or includedother. However, we have determined that the essential character of this eye mask is not the filling, but the fabric that forms the mask.

The applicable subheading for this product will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The general rate of duty will be seven percent ad valorem.

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

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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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