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NY N014195

July 19, 2007



TARIFF NO.: 3307.90.0000

Mr. Miguel Rivera
American Cargo Express
435 Division Street
Elizabeth, NJ 07201

RE: The tariff classification of Royal Treatment Italian Pet Spa pet toiletries by Prince Lorenzo Borghese from Italy

Dear Mr. Rivera:

In your letter dated July 11, 2007, you requested a tariff classification ruling on behalf of your client Multi Media Exposure Inc. Samples of the Royal Treatment Italian Pet Spa pet toiletries by Prince Lorenzo Borghese were submitted for review.

The samples submitted with your inquiry consist of four types of dog coat conditioner and dog bath spritz. The Royal Treatment Italian Pet Spa Conditioner for use on dog’s coats and skin, is packaged in 8.4 fluid ounce bottles, and sold in four different fragrances: Moisturizing Italian Pink Grapefruit, Soothing Italian Lavender Cashmere, Moisturizing Italian Honey and Oatmeal, and Hydrating Italian Vanilla Milk. The various conditioners are used to moisturize, detangle, soften, and add shine to the dog’s coat. The Royal Treatment Italian Pet Spa Instant Bath, also marketed in the above noted fragrances, is sold in 6.7 fluid ounce spray bottles for deodorization of the dog’s coat between baths.

You contend that the classification for animal toiletries is the same as the classification for toiletries for use on humans. You recommend that the dog coat conditioner is classifiable in subheading 3305.90.0000, HTSUS, which provides for Preparations for use on the hair: Other. You also contend that the bath spritz is classifiable in subheading 3304.99.5000, HTSUS, which provides for Beauty or make-up preparations and preparations for the care of the skin: Other. Although you did not provide samples of the dog shampoo, you recommend that the classification of dog shampoos falls in subheading 3305.10.0000, HTSUS, which provides for Preparations for use on the hair: Shampoos. Chapter 33 Note 4 states that “The expression “perfumery, cosmetic or toilet preparations” in heading 3307 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations” (emphasis added). The Explanatory Notes to heading 3307 further elaborate on the products that are classifiable in heading 3307. Explanatory Note 33.07 (V)(6) states that heading 3307 includes “Animal toilet preparations, such as dog shampoos, and plumage-improving washes for birds”. Animal toiletries such as the instant dog coat conditioner, dog coat bath spritz, and dog coat shampoo are classifiable in heading 3307.

The applicable subheading for the Royal Treatment Italian Pet Spa Conditioner, Shampoo, and Instant Bath Spritz will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 to perfumed or having disinfectant properties: Other. The rate of duty will be 5.4 percent ad valorem.

Perfumery, cosmetic, and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which are 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, telephone number 301 436-1130.

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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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