CLA-2-33:OT:RR:NC:2:240
Mr. Dennis Morse
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504
RE: The tariff classification of a perfume making kit from China
Dear Mr. Morse:
In your letter dated November 3, 2009, you requested a tariff classification ruling. A sample of the perfume making kit from the 3D Stick’n Sparkle™ collection was submitted with your ruling request and is being returned as requested.
The Scent’n Sparkle Perfume Making Kit, Item No. 12542, consists of an assortment of items used to create your own signature scent. The kit consists of four 0.11 ounce bottles containing different fragrances, a 4 fluid ounce bottle of perfume base, two empty scent sprayer bottles, a dropper, perfume funnel, segmented mixing dish, and a sheet of holographic stickers to decorate and/or identify the contents in each bottle. A sheet of self adhesive body gem tattoos and instructions are also included. The fragrances contain water, propylene glycol, PEG-40 hydrogenated castor oil, fragrance, xanthan gum, hectorite, cellulose gum, triethanolamine, carbomer, methylparaben and sodium dehydroacetate. The perfume base contains the identical ingredients as the fragrance with the exception of the fragrance and the PEG-40 hydrogenated castor oil. All of the components are made of plastic and marketed for young children ages 6 and up.
The Scent’n Sparkle Perfume Making Kit is not a set. For tariff classification purposes, each item will be classified separately in its appropriate heading.
The applicable subheading for the fragrance will be 3302.90.1010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry: Other: Containing no alcohol or not over 10 percent of alcohol by weight, perfume oil mixtures and blends, consisting of products ready for use as finished perfume bases. The rate of duty will be free.
The applicable subheading for the perfume base, if containing 5 percent or more by weight of one or more aromatic or modified aromatic substances, will be 3824.90.2800, HTSUS, which provides for chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: other: other: mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: other. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the perfume base, if not containing over 5 percent or more by weight of one or more aromatic or modified aromatic substances, will be 3824.90.9290, HTSUS, which provides for other chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included. The rate of duty will be 5 percent ad valorem.
The applicable subheading for the holographic stickers will be 3919.90.5060, HTSUS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the self-adhesive body gem tattoos will be 3926.90.3500, HTSUS, which provides for other articles of plastics: beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: other. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the mixing dish, dropper and perfume funnel will be 3926.90.9980, HTSUS, which provides for other articles of plastics: other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the scent sprayer bottles will be 9616.10.0000, HTSUS, which provides for scent sprayers and similar toilet sprayers, and mounts and heads thereof. The rate of duty will be free.
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/.
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