The tariff classification of a "Fan Sachet" and "HeartSachet" from Taiwan and/or China

NY 864309 July 1, 1991 CLA-2-33:S:N:N1:240 864309 CATEGORY: Classification TARIFF NO.: 3307.90.0000 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. One Whitehall Street New York, NY 10004 RE: The tariff classification of a "Fan Sachet" and "Heart Sachet" from Taiwan and/or China Dear Mr. Eisen: In your letter dated June 12, 1991, you requested a tariff classification ruling on behalf of your client Avon Products. Samples of two woven fabric sachets were submitted with your inquiry. The "Fan Sachet" contains a perfumed tablet sewn into the fabric which emits a fresh scent. The sachet measures approximately 4 inches by 5 1/2 inches and is composed of a cotton/polyester fabric trimmed in a 1/2 inch ruffled edge over a 1 inch ruffled edge. It is decorated with a miniature representation of an acorn, and two berries which are securely attached at the bottom of the fan. The top portion of the fan has a loop attached which can be used for hanging. The "Heart Sachet" also contains a perfumed tablet sewn into the fabric which emits a fresh scent. The sachet measures approximately 4 inches by 4 inches and is composed of a cotton/polyester fabric trimmed in a 1/2 inch ruffled edge over a 1 inch ruffled edge. It is decorated with a 2 inch wide ruffled band sewn down the center, a miniature representation of an acorn, and two berries which are securely attached at the top portion of the fan. The sachet also has a loop attached which can be used for hanging. The applicable HTS subheading for will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other perfumery, cosmetic or toilet preparations, not elsewhere specified or included. The duty rate will be 5.4 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 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