CLA-2-15:S:N:N1:235 869248

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
New York, N.Y. 10036

RE: The tariff classification of "Tranquil Moments Holiday Relaxation Kit" from China/Taiwan

Dear Mr. Eisen:

In your letter dated November 7, 1991 you requested a tariff classification ruling on behalf of your client Avon Products, Inc. A sample was submitted with your inquiry and is being returned as requested. As stated in your letter, "Tranquil Moments Holiday Relaxation Kit" consists of a vinyl plastic eye mask filled with glycerine and water, which can be heated or chilled, and placed over the eyes.

The applicable subheading for the "Tranquil Moments Holiday Relaxation Kit" will be 1520.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other glycerol (glycerine), including synthetic glycerol. The rate of duty will be 1.1 cents per kilogram.

Duty on products classifiable under 1520.90.0000, HTS, are temporarily reduced under subheading 9903.10.22, HTS. The rate of duty will be 0.8 cents per kilogram. 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