CLA-2-63:OT:RR:NC:N3:351
Mr. Jeongseon Kim
New Ace Certified Customs Attorney
70 Gasan Digital 1ro
908ho Hoseo UnivVenture Tower
Seoul 08590
South Korea
RE: The tariff classification of an eye mask with a removeable bag of rice from South Korea
Dear Mr. Kim:
In your letter dated November 13, 2025, you requested a tariff classification ruling on behalf of your client,
Safecare Korea Corporation Ltd. In lieu of a sample, photographs of an eye mask with a removable bag of
rice were provided with your request.
SKU# GA-AG01, described as a “Organic Grain Eye Mask with Glutinous Brown Rice,” consists of an eye
mask with a removeable bag of rice. The items are designed to be placed over one’s eyes to promote
relaxation. The eye mask is composed of 100 percent cotton woven fabric. The face fabric is dyed, either
solid green, yellow, or peach, and the back fabric is printed with black and white stripes. The 8 ¼ by 3 ½
inch eye mask features an open pocket on the face fabric with no closure. You state there is no elastic band
that holds the eye mask onto the head. The eye mask is washable. The bag is composed of 100 percent
cotton woven fabric, filled with brown rice, and sewn closed. The rectangular bag, measuring 8 ¼ by 3 ½
inches, is placed inside the pocket. The eye mask may be heated in a microwave or placed in a freezer with
the bag of rice inside. Alternatively, the bag of rice may be microwaved or frozen separately.
You have suggested that the “Organic Grain Eye Mask with Glutinous Brown Rice,” should be classified
under subheading 1006.20.4060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides
for “Rice, husked (brown): Other: Other, including mixed: Short grain.” We disagree. Subheading
1006.20.4060, HTSUS, applies to husked brown rice in a raw form, imported as food to be consumed. The
product at issue is not rice as a commodity, thus classification under subheading 1006.20.4060 is not
appropriate.
General Rule of Interpretation (GRI) 1, HTSUS, states in part that for legal purposes, classification shall be
determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under
two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which
provides the most specific description shall be preferred to headings providing a more general description.
However, when two or more headings refer to part only of the items in a composite good, those headings are
to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or
precise description of the good. As such, they are regarded as equally specific and classification of the
composite good is to be determined by GRI 3(b) or GRI 3(c). GRI 3(b) states in part that composite goods,
which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component
which gives them their essential character. GRI 3(c) provides that when goods cannot be classified by
reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order
among the competing headings which equally merit consideration. The eye mask with removeable bag of
rice is a composite good consisting of a made-up textile article (heading 6307) and a bag of rice (heading
1404). We find that the essential character of the overall product cannot clearly be ascribed to either single
material. Therefore, pursuant to GRI 3(c), HTSUS, the eye mask with removeable bag of rice will be
classifiable under heading 6307, HTSUS, which occurs last in numerical order among those which equally
merit consideration.
The applicable subheading for the “Organic Grain Eye Mask with Glutinous Brown Rice” 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 tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Kristine Dodge at [email protected].
Sincerely,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division