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NY 868924

DEC 13 1991

CLA-2-63:S:N:N3G:345 868924


TARIFF NO.: 6307.90.9490

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43rd Floor
New York, NY 10036

RE: The tariff classification of a "Kitty Pomander" from China and/or Taiwan.

Dear Mr. Eisen:

In your letter dated November 20, 1991, on behalf of Avon Products, Inc., New York, New York, you requested a tariff classification ruling.

The sample submitted is a "Kitty Pomander", item PP 98129. It is composed of 65 percent polyester and 35 percent woven cotton fabric in the form of a cat. The article is stuffed with polyester filling and is scented with a fragrance. The sample will be returned as requested.

You believe that the "Kitty Pomander" should be classified under subheading 3307.90.00, Harmonized Tariff Schedules of the United States (HTS), which provides for pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: Other. The "Kitty Pomander" does not fall within the purview of sachets classifiable in subheading 3307.90. A sachet is placed inside a dresser drawer, linen closet or hung in a closet to impart a pleasant scent to clothing or linen. The "Kitty Pomander" is placed on the top of a dresser as a decorative item with a pleasant scent. Therefore, 3307.90.00 is not applicable.

The applicable subheading for the "Kitty Pomander" will be 6307.90.9490, HTS, which provides for other made up articles...Other, other, other. The rate of duty will be 7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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