CLA-2-63:OT:RR:NC:N3:351
Ms. Krisanne Stecklair
Geodis America
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of an eye mask, pillowcase, headband, and storage bag from China
Dear Ms. Stecklair:
In your letter dated August 10, 2022, you requested a tariff classification ruling on behalf of your client, QVC Inc. In lieu of samples, photographs were provided with your request.
Item #S 57839, described as a “Self-Care 19mm Silk Gift Set,” consists of an eye mask, pillowcase, headband, and storage bag imported and sold together as a set. The pillowcase and headband are made from 100 percent silk woven fabric, dyed white. The eye mask is made from 100 percent silk woven fabric, dyed grey. The storage bag is made from 100 percent polyester woven fabric, dyed white.
The padded eye mask measures approximately 8 x 3 ½ inches and is stuffed with a thin layer of 100 percent polyester fiber fill. The mask features piping around the edges and an elastic band covered with self-fabric that allows the mask to be worn around the head. The eye mask is designed to shield the eyes from light.
The pillowcase, measuring 20 x 30 inches, is neither printed nor napped nor does it contain any embroidery, lace, braid, edging, trimming, piping, or applique work. It features a hidden, internal zipper closure along the side opening. The pillowcase is designed to fit over a standard sized bed pillow and protect the pillow from dust, dirt, and stains.
The headband encircles the head and features two 7 ½ inch long and 3 ¾ inch wide pieces of fabric. The two pieces of fabric are looped together, and the ends are sewn to each end of a self-fabric covered seven-inch-long and two-inch-wide elastic band. The headband, designed to keep hair out of one’s face, is without any metal or wires.
The storage bag is an unlined pouch with a self-fabric tie closure. The hemmed pouch, measuring 12 ½ x 7 inches, is used to store the eye mask, pillowcase, and headband when not in use.
General Rule of Interpretation (GRI) 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component that gives them their essential character. According to the Explanatory Notes, the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, "goods put up in sets for retail sale" refers to goods which:
(a) consist of at least two different articles which are, prima facie, classifiable in different headings;
(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and
(c) are put up in a manner suitable for sale directly to users without repackaging.
Although referred to as a set, the instant merchandise does not meet all of the qualifications of “goods put up in sets for retail sale.” The articles meet set criterion (a); that is, they “consist of at least two different articles which are, prima facie, classifiable in different headings.” However, although three of the articles can be used while sleeping, together, the items do not meet criterion (b); that is, they do not “consist of products or articles put together to meet a particular need or carry out a specific activity.” The eye mask is used to block out light while the user is resting or sleeping, the pillowcase is used to protect the pillow from dust, dirt and stains, the headband is used to hold the hair back and the bag is used to store the items when not being used. Additionally, since a sample or photograph of the items, in their imported condition, including packaging, was not provided, there is no way to verify that criterion (c) will be met. Since the subject merchandise fails to meet two of the GRI 3(b) set criteria, each article must be classified separately.
The applicable subheading for the eye mask and storage bag will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other…Other: Other.” The rate of duty will be 7 percent ad valorem.
The applicable subheading for the pillowcase will be 6302.39.0020, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: other bed linen: of other textile materials… other: containing 85 percent or more by weight of silk or silk waste.” The duty rate will be 4.3 percent ad valorem.
The applicable subheading for the headband will be 6217.10.1010, HTSUS, which provides for “Other made up clothing accessories, containing 70 percent or more by weight of silk or silk waste, Headbands, ponytail holders and similar articles.” The duty rate will be 2.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6217.10.1010, 6302.39.0020, and 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6217.10.1010, 6302.39.0020, and 6307.90.9891, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the 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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division