CLA-2-33:OT:RR:NC:N3:140
David Murphy
GDLSK
599 Lexington Avenue, 36th floor
New York, NY 10022
RE: The tariff classification and country of origin of Item No. 102608-BCR Whipped Vanilla Fragrance
Mist and Item No. 104375-BCR Cherry Blossom Fragrance Mist
Dear Mr. Murphy:
In your letter dated March 9, 2026, you requested a tariff classification and country of origin ruling
determination on behalf of your client, Frog Prince (Fujian) Baby & Child Care Products Co., Ltd.
You requested the classification of Item No. 102608-BCR Whipped Vanilla Fragrance Mist and Item No.
104375-BCR Cherry Blossom Fragrance Mist when imported separately and as part of a set. The fragrance
mists are packaged for retail sale in 8 fluid ounce pump spray bottles. You indicate that their only use is to
provide fragrance to the body.
You state that the fragrance mists will consist of a single perfume base sourced from the United States. The
perfume base will be shipped to China, where it will be diluted and blended with other ingredients to
decrease the viscosity of the fragrance, enabling it to be applied via a spray mechanism with the addition of
propellants. In China, the perfume base will be blended with alcohol, water, and small amounts of an
emulsifier, a solubilizer, and a color protectant sourced from various countries. The Whipped Vanilla
Fragrance Mist will also be blended with colorants sourced from the United States. You state that no
chemical reactions occur during the mixing process. After blending, the solution may be left standing for a
specified period, or it may be cooled to a prescribed temperature and filtered prior to packaging. The
solution is then filled into pump spray bottles and packaged for retail sale, with all packaging materials
sourced from China.
When imported separately, the applicable subheading for the Whipped Vanilla Fragrance Mist and the Cherry
Blossom Fragrance Mist will be 3303.00.3000, Harmonized Tariff Schedule of the United States (HTSUS),
which provides for “Perfumes and toilet waters: Containing alcohol.” The general rate of duty will be Free.
When imported as part of a set packaged for retail sale, the fragrance mists will be classified under the
provision applicable to the article in the set which imparts the essential character.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
When determining the country of origin, the substantial transformation analysis is applicable. See, e.g.,
Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a
substantial transformation will occur is whether an article emerges from a process with a new name,
character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc.
v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence.
See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
In this case, we find that there is no substantial transformation as a result of the processing in China.
Therefore, it is our opinion that the country of origin of the Whipped Vanilla Fragrance Mist and Cherry
Blossom Fragrance Mist will be the United States.
We note that marking the fragrance mists as products of the United States is a matter under the jurisdiction of
the Federal Trade Commission (FTC). Therefore, should you wish to mark the articles with the phrase
“Made in the U.S.A.,” we recommend that you contact them at: U.S. Federal Trade Commission, Bureau of
Consumer Protection, Division of Enforcement, 600 Pennsylvania Avenue N.W., Washington, D.C. 20580,
or at the FTC’s website, http://www.ftc.gov.
This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health
Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are
administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and
Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by
visiting the website at www.fda.gov.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Merari Ortiz at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division