CLA-2-96:OT:RR:NC:4:426
Ms. Gina M. Crispo
Cosmetech Mably International
595 Madison Avenue
New York, NY 10022
RE: The tariff classification of a scent spray atomizer from China and/or Hong Kong
Dear Ms. Crispo:
In your letter dated May 4, 2009, you requested a tariff classification ruling. A representative sample was submitted with your ruling request.
The product under consideration, item A009, is a scent spray atomizer. The item consists of a two-inch empty clear glass bottle with a gold-colored aluminum cap. The cap contains a finger actuated plastic pump sprayer as well as a removable one-inch tubular navy with gold-colored trim aluminum outer case. The glass bottle, which can be filled with perfume, is inserted into a removable two-inch tubular navy with gold-colored trim aluminum case.
The applicable subheading for the scent spray atomizer will be 9616.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for scent sprayers and similar toilet sprayers, and mounts and heads therefore. The rate of duty is free.
In your letter you ask whether the above classification will still apply if the product will be shipped in an unassembled condition. In a telephone conversation with this office, you stated that all the unassembled components will be shipped together.
Classification will be governed by General Rule of Interpretation (GRI) 2 (a) of the Harmonized Tariff Schedule of the United States (HTSUS) which states: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
In accordance with GRI 2 (a), if imported in an unassembled condition, the glass bottle, aluminum cap, aluminum cases and plastic pump sprayer constitute a complete but unassembled article. Thus, the finished scent spray atomizer is classifiable under subheading 9616.10.
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 Jacob Bunin at (646) 733-3027.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division