CLA-2-63:OT:RR:NC:N3:351
Maggie Smith Ranney
Coppersmith Inc. Global Logistics
525 South Douglas Street
El Segundo, CA 90245
RE: The tariff classification of aromatherapy covers from China
Dear Ms. Ranney:
In your letter dated May 23, 2008, you requested a tariff classification ruling on behalf of your client, Aroma Home, Inc., of Berkeley, California.
The five submitted samples are identified as aromatherapy covers. The Hot Body Wraps, the Hottie, the Hot Hands, and the Hot Neck are constructed of a 100% woven cotton corduroy textile fabric outer cover. You state that the inner liners of the covers for all five items will be left open on one end and, after importation into the United States, will be filled in with grain and essential oil, sewn shut and placed inside the outer cover and then packaged for retail sale. The finished items are heated in a microwave and then used for warming purposes. The inner liners for all of the items, with the exception of the Hot Body Wraps, which does not have one, are made of 100% woven cotton muslin textile fabric. The Hot Body Wrap measures approximately 5½” x 19½”. The Hottie measures approximately 7½” x 13” and is shaped like a hot water bottle; it is secured with a button. The Hot Hands measures approximately 4¼” x 4¼”. The Hot Neck is U-shaped and measures approximately 20” x 10”.
The applicable subheading for the Hot Body Wraps, the Hottie, the Hot Hands, and the Hot Neck will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
The Welly Warmer is a slipper-like cover that is constructed of 100% woven cotton textile fabric. The inner liner is made of 100% cotton woven cotton muslin textile fabric. It measures approximately 4” x 11”.
The applicable subheading for the “Welly Warmers” will be 6405.20.3060, HTSUS, which provides for other footwear, in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile material, in which the upper, by weight, predominately consists of vegetable fiber, and which has a line of demarcation between the sole and the upper. The rate of duty will be 7.5% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division