CLA-2-38:S:N:N1:235 864393

Ms. Karen L. Hershman
Manager of Administration
Cinzia, a division of
Fashion Dynamics. Inc.
100 School Street
Bergenfield, New Jersey 07621

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

Dear Ms. Hershman:

In your letter dated June 17, 1991, you requested a tariff classification ruling.

Product to be imported is a plastic eyemask containing chemicals which can be heated or chilled and placed over the eyes. The plastic eyemask has been inserted in a textile packet specifically designed to house it, with an elastic band to keep it in place over the eyes. The applicable subheading for the product described above will be 3823.90.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for chemical products not elsewhere provided for. The rate of duty will be 5 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.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport