CLA-2-63:RR:NC:TA:351 G80455

Ms. Elizabeth Hodur
Warnaco Inc.
149 Madison Ave.
New York, NY 10016

RE: The tariff classification of a sleep mask from China.

Dear Ms. Hodur:

In your letter dated July 31, 2000, you requested a tariff classification ruling.

The sample submitted is a sleep mask, style number 07413. It is made of three layers of material. The two outer layers are constructed of 100 percent silk woven fabric. The middle layer of this product is a layer of foam covered on both sides with knit fabric. The layers of material are sewn together with a woven textile binder around the edges. Sewn around the front side edges is a lace fabric. It is held onto the face by a narrow elastic band.

The applicable subheading for the sleep mask will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem.

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 Mitchel Bayer at 212-637-7086.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division