The tariff classification of "His and Her Pomanders" fromChina/Taiwan

NY 868923 Supplement #1 (to correct clerical error) December 6, 1991 CLA-2-33:S:N:N1:240 868923 CATEGORY: Classification TARIFF NO.: 3307.90.0000 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. One Astor Plaza 1515 Broadway New York, N.Y. 10036 RE: The tariff classification of "His and Her Pomanders" from China/Taiwan Dear Mr. Eisen: In your letter dated November 20, 1991, you requested a tariff classification ruling. Samples of "His and Her" scented sachets were submitted with your inquiry and are being returned as requested. The "His" scented sachet, item number PP 97452, measures 6 inches in length and is composed of polyester/cotton filled with stuffing materials. The item resembles the torso section of a male clothed in a black tuxedo. A scented tablet is placed in the center of the torso section which emits a pleasant scent. A red ribbon, in the shape of a bow, is sewn to the neck area and a loop is securely attached behind the bow which can be used for hanging. The "Her" scented sachet, item number PP 97565, measures 6 inches in length and is composed of polyester/cotton filled with stuffing materials. The item resembles the torso section of a female clothed in a red evening dress. A scented tablet is placed in the center of the torso section which emits a pleasant scent. An imitation pearl necklace hangs from the neck area and a loop is securely attached behind the pearls which can be used for hanging. The applicable HTS subheading for "His and Her Pomanders" 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