CLA-2-70:RR:NC:2:226 G86184

Mr. Bernard D. Liberati
Morris Friedman & Co.
325 Chestnut Street
Suite 415
Philadelphia, PA 19106-3883

RE: The tariff classification of a perfume atomizer kit from Taiwan

Dear Mr. Liberati:

In your letter dated December 18, 2000, on behalf of your client, Penn State Industries, you requested a tariff classification ruling. A representative sample and a sales catalogue were submitted with your ruling request.

The submitted sample is described as a perfume atomizer kit (#PKATOM). The kit includes a glass vial with an atomizer top and a replenishment plunger.

The applicable subheading for the perfume atomizer kit will be 9616.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for scent sprayers and similar toilet sprayers, and mounts and heads therefore. The rate of duty is free.

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 212-637-7074.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division