The tariff classification of a smellkiller from Germany

NY G87303 February 22, 2001 CLA-2-73:RR:NC:N1:113 G87303 CATEGORY: Classification TARIFF NO.: 7323.93.0080 Mr. Peter Alberdi A.J. Arango, Inc. 1516 East 8th Avenue Tampa, FL 33605 RE: The tariff classification of a smellkiller from Germany Dear: Mr. Alberdi: In your letter dated February 9, 2001, on behalf of Personal Watercraft Co., you requested a tariff classification ruling. The sample you submitted is the Zilo Smellkiller, a product said to remove unpleasant odors such as fish, cigarettes and gasoline without chemicals or electric power. It consists of a stainless steel disc measuring approximately 2 inches in diameter and 3/8 inch in width. To remove odor from hands or feet, one rubs the affected area with the Smellkiller under running water for about 30 seconds. It can also be placed on a damp paper towel or cloth in the refrigerator or garbage can to destroy odor. A larger size, the Smellkiller-XL is available that can be placed in a small plate of water to eliminate odors in the air in large rooms. The applicable subheading for the Smellkillers will be 7323.93.0080 Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, other. The rate of duty will be 2 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division