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NY J88743

September 25, 2003

CLA-2-33:RR:NC:2:240 J88743


TARIFF NO.: 3307.49.0000; 9503.41.0000

Mr. Peter D. Alberdi
A.J. Arango, Inc.
1516 E. 8th Avenue
Tampa, Florida 33605

RE: The tariff classification of Car Air Fresheners from Taiwan

Dear Mr. Alberdi:

In your letter dated September 2, 2003 you requested a tariff classification ruling on behalf of your client KSJ Investments. Four samples of car air fresheners were submitted with your inquiry and will be disposed.

The first item, referred to as Areolite-pink Auto Perfume, is an oval shaped plastic disk containing a liquid floral fragrance. Inside the disk is a small fan. The item is designed to clip on an automobile air vent. The second item, referred to as Passion Auto Perfume, is a circular shaped plastic disk containing a liquid lemon fragrance. Based on the packaging, the item can be clipped on a car air vent, placed on top of the dashboard or hung from the mirror. The third item, referred to as Fragrance Board, is composed of paperboard. It is sprayed with a vanilla scent and has a loop for hanging. The packaging states that the air freshener can be hung in a room, office, closet or car. The fourth item, referred to as Dog Car Air Freshener, is a full-bodied stuffed dog-shaped toy containing scented pellets. The dog, measuring approximately 4 inches in height by 2 ½ inches across, has a suction cup attached for mounting on an automobile window.

The Areolite-pink Auto Perfume, the Passion Auto Perfume and the Fragrance Board are scented air fresheners. Although the Dog Car Air Freshener is scented, it can be used as a toy or decoration once the scent dissipates. Therefore, the item will be classified as a stuffed toy.

The applicable subheading for the Areolite-pink Auto Perfume, Passion Auto Perfume and the Fragrance Board will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other.. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the Dog Car Air Freshener will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creaturesand parts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412.

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 Stephanie Joseph at 646-733-3268.


Robert B. Swierupski

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