CLA-2-28:OT:RR:E:NC:N2:236
Mr. John Roberts
JB Enterprises
35995 Fremont Blvd., Suite 7
Fremont, CA 94536
RE: The tariff classification of self cooling eye mask, cushion and pillow filled with NASO4 (anhydrous sodium sulfate) and water from China
Dear Mr. Roberts:
In your letter dated November 10, 2008, you requested a tariff classification ruling.
You state in your letter that you plan to import self cooling eye masks, cushions and pillows. Your literature states that each product contains NASO4 (anhydrous sodium sulfate) and a concentration of water.
You describe the eye mask as NASO4 and water in a plastic mask with a satin front piece and cotton back and an elastic band attached to hold the mask in place.
The cushion is a rectangular shaped item containing the NASO4 and water in a plastic liner. The outside of the cushion case has cotton sides.
You describe the cooling pillow as containing NASO4 and water in a PVC liner covered with foam and cotton sides.
The essential character of the cooling products is provided by the NASO4 (anhydrous sodium sulfate).
The applicable subheading for the self cooling eye mask , cushion and pillow filled with NASO4 (anhydrous sodium sulfate) and water will be 2833.11.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sulfates; alums; peroxosulfates (persulfates): Sodium sulfates: Disodium sulfate: Other: Anhydrous. The rate of duty will be 0.4 percent 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 Debra Wholey at (646) 733-3034.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division