CLA-2-33:S:N:N7:240 806972

Ms. Esta Knipper
Abe M. Kipper, Inc.
80 Sheridan Boulevard
Inwood, New York 11696-1800

RE: The tariff classification of "John Sterling" Eau de Toilette from Italy

Dear Ms. Knipper:

In your letter dated February 10, 1995 you requested a tariff classification ruling on behalf of your client Cosmotop.

A sample of "John Sterling" Eau de Toilette was submitted with your inquiry and is being returned as requested. The item consists of a 1.7 ounce spray bottle of eau de toilette in a fitted imitation leather pouch. The pouch has a foldover flap with a single snap closure.

The applicable subheading for the "John Sterling" Eau de Toilette will be 3303.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for perfumes and toilet waters: containing alcohol. The rate of duty will be 4 percent ad valorem.

This product may be 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 been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport