CLA-2-33:S:N:N1:240 860259

Mr. Wasif Khan P.Eng
Victor Hazel Company Limited
P.O. Box 85
Don Mills, Ontario
Canada M3C 2R6

RE: The tariff classification of Dermadreen Skin Milk (Soothing Lotion) from Canada

Dear Mr. Khan P.Eng:

In your letter dated January 11, 1991 you requested a tariff classification ruling. The applicable HTS subheading for Dermadreen Skin Milk (Soothing Lotion) will be 3304.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for beauty or make-up preparations and preparations for the care of the skin: other: other. The duty rate will be 4.9 percent ad valorem.

Products classifiable under subheading 3304.99.0000, HTS, which have originated in the territory of Canada, will be entitled to a 3.4 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport