The tariff classification of a "Crown Air Freshener" from Taiwan

NY 801980 September 20, 1994 CLA-2-33:S:N:N7:240 801980 CATEGORY: Classification TARIFF NO.: 3307.49.0000 Mr. Dan Pape Custom Accessories, Inc. 6440 W. Howard St. Niles, Il 60714 RE: The tariff classification of a "Crown Air Freshener" from Taiwan Dear Mr. Pape: In your letter dated February 25, 1994, you requested a tariff classification ruling. A sample of the "Crown Air Freshener" was submitted with your inquiry. The air freshener is in the shape of a plastic gold crown. Based on our previous conversation, the perfumed liquid air freshener contains 50 percent ethyl alcohol which is contained inside the crown. The applicable HTS subheading for the "Crown Air Freshener" will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for preparations for deodorizing and perfuming rooms. The duty rate will be 11 cents per kilo plus 4.1 percent ad valorem. Certain imports under this provision may be subject to a Federal Excise Tax (26 U.S.C. 5001) of $13.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon. 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