CLA-2-33:RR:NC:2:240 K84007

Ms. Lise Guérin
LEBALAB INC.
1226 Murphy Road, Suite 22024
Sarnia, On. N7S 6J4
Canada

RE: The tariff classification of Leba III Dental Spray from Canada

Dear Ms. Guérin:

In your letter dated March 2, 2004 you requested a tariff classification ruling. A sample was not submitted with your inquiry at this time.

Leba III Dental Spray, packed for retail sale in a spray bottle, is a pet care product indicated for use in maintaining clean teeth and providing dental hygiene for dogs and cats. The dental spray contains distilled water, 25% ethyl alcohol, rosaceae and lamiaceae.

The applicable subheading for Leba III Dental Spray will be 3307.90.0000, Harmonized Tariff Schedule 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 general rate of duty will be 5.4 percent ad valorem.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which is 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.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division