CLA-2-33:RR:NC:FC:240 817286
Mr. Michael D. Rowe
Tradenz
New Zealand Embassy
37 Observatory Circle NW
Washington, DC 20008
RE: The tariff classification of Antiperspirants and Deodorants from New Zealand
Dear Mr. Rowe:
In your letter dated December 1, 1995 you requested a tariff classification ruling on behalf of your client Neat Feat Products, Ltd.
Five samples were submitted with your inquiry. Neat Effect 3B Antiperspirant Emollient Cream, packaged in a 75 gram tube, prevents sweat, rash and chafing between the legs, buttocks and breasts. Neat Touch, packaged in a 50 ml plastic bottle, is an antiperspirant and moisturizing lotion for the hands. Neat One is a 50 ml roll-on antiperspirant for body odor protection. Neat Feat is a 60 ml roll-on antiperspirant deodorant for the feet. Neat Feat Cool is a 120 ml spray pump antiperspirant deodorant for the feet.
The applicable subheading for the above products will be 3307.20.0000, 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; or having disinfectant properties: personal deodorants and antiperspirants. The rate of duty will be 4.9 percent ad valorem. The harmonized tariff number and rate of duty, effective January 1, 1996, will not change.
The above products 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 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 212-466-5768.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division