CLA-2-09: RR: NC: SP: 231 M85273
Mr. Joseph R. Hoffacker
Barthco International Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of a discovery kit with components from Belgium, France and India.
Dear Mr. Hoffacker:
In your letter dated July 10, 2006, on behalf of your client Urban Outfitters, Inc. you requested a tariff classification ruling.
The sample merchandise consists of a packet of anise seeds (Pimpinella anisum) and printed-paper instructions from Belgium, a scented sachet (1.0 ounce net weight) and a small glass bottle of scented oil (1.0 ounce net weight) from France, a 4 ½-inch long t-shaped galvanized iron marker and a iron box container approximately 5 ¼-inch (L) x 5 ¼-inch (W) x 2 ¼-inch (D) from India.
The applicable subheading for the anise seeds will be 0909.10.0000,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for seeds of anise, badian, fennel, coriander, cumin, or caraway: juniper berrier, seeds of anise or badian. The rate of duty will be Free.
The applicable subheading for the staple-bound paper instruction booklet and sheet will be 4901.99.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets… Other: Containing not more than 4 pages each (excluding covers).” The rate of duty will be Free.
The applicable subheading for the t-shaped galvanized iron marker will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other. The rate of duty will be 2.9 percent ad valorem.
Articles classifiable under subheading 7326.90.8587, HTSUS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP."
The applicable subheading for the iron box container will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tasks, casks, drums, cans, boxes and similar containers for any material…of iron or steel, of a capacity not exceeding 300 liters...of a capacity of less than 50 liters, other, other. The rate of duty will be Free.
The applicable subheading for the scented sachet will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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; prepared room deodorizers, whether or not perfumed or having disinfectant properties: Other. The rate of duty will be 5.4 percent ad valorem.
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 are 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 (301)
Your inquiry does not provide enough information for us to give a classification ruling on the scented oil. Your request for a classification ruling should include a complete chemical breakdown identifying each component ingredient by its chemical name and CAS number, on a percent by weight basis, in the oil. Also, please state whether this product an essential oil. If yes, does the product contain a carrier oil? If so, what is the carrier oil?
When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 scented oil, contact National Import Specialist Stephanie Joseph at 646-733-3268. If you have any questions regarding the ruling, contact National Import Specialist Thomas Brady at 646-733-3030.
Robert B. Swierupski