NY 0870489 - The tariff classification of perfume from Greece - United States International Trade Commision Rulings

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NY 870489
February 3, 1992

CLA-2-33:S:N:N1:240 870489

CATEGORY: CLASSIFICATION

TARIFF NO.: 3303.00.2000; 3303.00.3000

Mr. Costas Anastasiadis
C. Anastasiadis Co.
2245 Silverside Road
Wilmington, DE 19810

RE: The tariff classification of perfume from Greece

Dear Mr. Anastasiadis:

In your letter dated January 4, 1992, you requested a tariff classification ruling.

Four samples of perfume in ceramic containers were submitted with your inquiry. Item 301 is a decorated black ceramic jar containing cream perfume. Item 320, a decorated white ceramic container, has two compartments containing two types of perfume. The base contains perfume cream, while the upper portion contains a liquid perfume with an applicator top. Item 330 is a decorated white ceramic atomizer filled with perfume. Item 340 is a decorated black container with two compartments. The upper portion is an atomizer filled with liquid perfume, while the bottom portion contains cream perfume.

The applicable HTS subheading for Item 301 will be 3303.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for perfume and toilet waters: not containing alcohol. The duty rate will be 5 percent ad valorem.

The applicable HTS subheading for Item 320, Item 330 and Item 340 will be 3303.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for perfume and toilet waters: containing alcohol. The duty rate will be 5 percent ad valorem.

Imports of perfumes containing alcohol are subject tot a Federal Excise Tax (26 U.S.C. 5001) of $13.50 per wine gallon, and a propionate tax at the like rate on all fractional parts of such wine gallon.

This product is subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380.

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 already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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