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NY K81262

December 4, 2003
CLA-2-33:RR:NC:2:240 K81262


TARIFF NO.: 3307.49.0000

Mr. Danny Gabriel
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of a Chakra Aromatherapy Kit from China

Dear Mr. Gabriel:

In your letter dated November 19, 2003 you requested a tariff classification ruling on a Chakra Aromatherapy Kit.

A sample of the Chakra Aromatherapy Kit was submitted for review with your inquiry. The Chakra Aromatherapy Kit, put up for retail sale in a fitted cardboard box with flip lid and ribbon tie, contains 7 different fragrance oils, 7 plaster stones, a square ceramic holder and a plastic dropper. The ceramic holder measures 1½ inches by 1½ inches. The fragrance oil is deposited on the stone, which has been placed on the ceramic holder, with the plastic dropper. The stone absorbs the oil and a pleasant fragrance is emitted. You state that the fragrances stimulate body senses and harmonize well being. The contents of the set are packaged in a fitted box and sold for retail sale as a set. The set contains at least two different articles that are, prima facie, classifiable in different subheadings. The articles are put up together to carry out a specific activity and in a manner suitable for sale directly to users without repackaging. The set in question is within the term "goods put up in sets for retail sale. " GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. The fragrance oils impart the essential character of the Chakra Aromatherapy Kit.

The applicable subheading for the Chakra Aromatherapy Kit 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.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835 (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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