CLA-2-14:RR:NC:2:228 E83378

Mr. Samuel Isaac Hayes
Nature’s Way Therapeutic Products Inc.
91021-1427 Bellevue Avenue
West Vancouver, BC
V7V 3N3 Canada

RE: The tariff classification of an aromatherapeutic pillow from Canada.

Dear Mr. Hayes:

In your letter received June 15, 1999, you requested a tariff classification ruling.

A sample submitted with your letter was examined and disposed of. The Harmony Eye Pillow consists of a woven fabric pouch measuring approximately 4.5 inches wide and 8.5 inches long, filled with flax seeds and lavender, packed in sealed poly bags. It is placed across the bridge of the nose and over the eyes to rest and soothe the eyes.

The applicable subheading for the eye pillow will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable products not elsewhere specified or included…other. The rate of duty will be free.

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 Stanley Hopard at 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division