CLA-2-38:RR:NC:2:239 G81257

Ms. Beth Morris
Serra International, Inc.
One Exchange Place, Suite 401
Jersey City, NJ 07302

RE: The tariff classification of a microencapsulated fragrance and moisturizer from England.

Dear Ms. Morris:

In your letter dated August 24, 2000, you requested a tariff classification ruling for a microencapsulated fragrance and moisturizer in an aqueous solution which will be applied onto women’s hosiery. You state in your inquiry that the product provides an occlusive layer that lubricates the epidermis and aids in the prevention of excess water loss through the skin.

The applicable subheading will be 3809.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included: other. The rate of duty will be 6 percent ad valorem.

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 Andrew Stone at 212-637-7063.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division