CLA-2-30:RR:NC:FC:238 A84501
Ms. Kim Young
BDP International Inc.
2721 Walker Rd., N.W.
Grand Rapids, MI 49504
RE: The tariff classification of Relaxing Eye Mask from Taiwan
Dear Ms. Young :
In your letter dated May 31, 1996, on behalf of your client,
Meijer, Inc., you requested a tariff classification ruling.
The submitted sample, Relaxing Eye Mask (Item# 586330,
Style# 61-BB706A), consists of a face mask which is made of clear
plastic. The mask is worn over the eyes and is filled with
purple-colored water (due to the presence of a food colorant).
It has two oblong eyeholes, and is secured around the head by a
permanently attached plastic strap (which is an extension of the
mask) that has a buckle. It can be heated in hot water, or
chilled in a refrigerator, to relieve stuffed nasal passages,
tired or puffy eyes, hangovers, and other head discomforts. The
mask is put up in packaging for retail sale. The sample is being
returned as requested.
The applicable subheading for the subject product will be
3005.90.5090, Harmonized Tariff Schedule of the United States
(HTS), which provides for: "Wadding, gauze, bandages and similar
articles ... , impregnated or coated with pharmaceutical
substances or put up in forms or packings for retail sale for
medical, surgical, dental or veterinary purposes: Other: Other:
Other." The rate of duty will be free.
This merchandise may be subject to the regulations of the
Food and Drug Administration. You may contact them at 5600
Fishers Lane, Rockville, Maryland 20857, telephone number (301)
443-6553.
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
Cornelius Reilly at 212-466-5770.
Sincerely,
Roger J. Silvestri
Director,
National Commodity
Specialist Division