The tariff classification of a Neo Sani-Sheet from Japan

NY K83188 March 1, 2004 CLA-2-33:RR:NC:2:240 K83188 CATEGORY: Classification TARIFF NO.: 3307.49.0000 Ms. Karen Qunitana New Wave Logistics (USA) Inc. 2417 E. Carson Street, Suite 200 Long Beach, CA 90810 RE: The tariff classification of a Neo Sani-Sheet from Japan Dear Ms. Quintana: In your letter dated February 10, 2003 you requested a tariff classification ruling on behalf of your client Shikoku International Corporation. A sample of the Neo Sani-Sheet was submitted with your inquiry and will be disposed. The Neo Sani-Sheet is a chemically treated multi-purpose deodorizing sheet used to absorb and destroy odors in places such as refrigerators and garbage pails. The sheet, measuring approximately 15 ¾ inches by 3 inches, is placed inside a square plastic disk measuring approximately 4 inches and has a snap closure. The disk has small vent holes, a hook for hanging and an adhesive strip for attaching to flat surfaces. The applicable subheading for the Neo Sani-Sheet will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other….. The rate of duty will be 6 percent ad valorem. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412. 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 Stephanie Joseph at 646-733-3268. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division