CLA-2-29:S:N:N1:239 867897
Mr. Matthew Chang
C. Itoh & Co. (America) Inc.
335 Madison Avenue
New York, N.Y. 10017
RE: The tariff classification of Epoleon Deodorizers Type N-90-
OH and Type N-90-OH ST from Japan.
Dear Mr. Chang:
In your letter dated October 8, 1991, you requested a tariff
classification ruling.
Epoleon Deodorizers are formulated products which deodorize
and eliminate offensive odors. The Epoleon formulas have
different raw material compositions to eliminate different target
odors. The Epoleon Deodorizers dissolve and neutralize toxic and
poisonous gases. They are used in restaurants, hotels, homes,
laundries and other areas where odor control is required.
The applicable subheading for Epoleon N-90-OH when it is
imported in bulk will be 3823.90.2700, Harmonized Tariff Schedule
of the United States (HTS), which provides for other mixtures
containing 5 percent or more by weight of one or more aromatic or
modified aromatic substances. The rate of duty will be 3.7 cents
per kilogram plus 13.6 percent ad valorem.
The applicable subheading for Epoleoan N-90-OH ST when it is
imported in bulk will be 3823.90.5050, HTS, which provides for
other chemical mixtures. The rate of duty will be 5 percent ad
valorem.
When either one of these products is imported put up in
packings for retail sale the applicable subheading will be
3307.49.0000, HTS, which provides for preparations for perfuming
or deodorizing rooms, including odoriferous preparations used
during religious rites: other. The rate of duty will be 11 cents
per kilogram plus 4.1 percent ad valorem.
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 been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport