CLA-2-39:RR:NC:SP:222 I81850
Ms. Beth Hagney
Chocolate Fish LLC
1205 Hilltop Parkway
Steamboat Springs, CO 80487
RE: The tariff classification of plastic, liquid filled eye masks and body pouches from England.
Dear Ms. Hagney:
In your letter dated May 9, 2002, you requested a classification ruling.
No samples were submitted with your request. In a telephone conversation you described the products as eye masks and other shaped pouches, each designed with some type of fastening to secure it to a part of the body. The masks and pouches are made of polyvinyl chloride (PVC) plastic. They will be filled with a chemically inert mixture of water, glycerine, preservatives and coloring. The liquid filled products can be warmed or cooled and applied to various parts of the body. They function in a similar way to a hot water bottle.
The applicable subheading for plastic body pouches 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 Joan Mazzola at 646-733-3023
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division