John S. Connor, Inc.
799 Cromwell Park Drive, Suite A
Glen Burnie, MD 21061
RE: The Classification of MegRhythm Steam Eye Mask from Japan
Dear Mr. Choi:
In your letter dated November 9, 2017, you requested a tariff classification ruling for MegRhythm Steam Eye Mask.
The MegRhythm Steam Eye Mask is an individually packaged eye mask that moistens and soothes tired eyes. The mask is contained in a sealed pouch and composed of a nonwoven outer shell lined with a heat generating pad containing iron powder, activated carbon, water, and fragrance. There are attached ear straps to hold the mask against the eyes. Once removed from the pouch, the pad will generate heat when exposed to oxygen and steam will be produced when the moisture is evaporated by the heat. The heat will last for approximately ten minutes. The masks are available unscented and scented with lavender-sage, chamomile-ginger, yuzu, or fresh rose.
The applicable subheading for the MegRhythm Steam Eye Mask will be 3824.99.9295, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other. The rate of duty will be 5 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 https://hts.usitc.gov/current.
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 Patrick Day at firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division