CLA-2-33:OT:RR:NC:N4:414
Ms. Sheila B. Schott
Business Manager
Bluechip USA, LLC
70 A Court Street
Portsmouth, NH 03801
RE: The tariff classification of a shoe deodorizer from China
Dear Ms. Schott:
In your letter dated August 29, 2016 you requested a tariff classification.
A sample of the “Smell Well” shoe deodorizer was submitted with your inquiry. The sample will be retained by this office. The item consists of 2 packets measuring approximately 4.5 inches by 3.5 inches that are placed in one’s shoes. The active ingredients in this packet absorb the moisture, prevent growth of bacteria and eliminate bad odors.
The applicable subheading for the Smell Well Shoe Deodorizer will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other. The rate of duty will be 6 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 https://hts.usitc.gov/current.
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 Barbara Kiefer at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division