The tariff classification of Fragrance Miniatures Set (VSB1804-899A) from China and France

NY L81154 December 17, 2004 CLA-2-33:RR:NC:2:240 L81154 CATEGORY: Classification TARIFF NO.: 3303.00.3000; 4202.22.8050 Ms. Irene Kwok CGROUP US Inc. C/o Mr. Zakir Ally 12 West 57 Street 5th Floor New York, NY 10019 RE: The tariff classification of Fragrance Miniatures Set (VSB1804-899A) from China and France Dear Ms. Kwok: In your letter dated November 26, 2004 you requested a tariff classification ruling. A sample of the Fragrance Miniatures Set (VSB1804-899A) was submitted for review. The set consists of six miniature fragrances packaged in a satin polyester handbag. The handbag is oval shaped with rhinestones on the front panel and a velvet strap. The fragrances are manufactured in France and the bag is manufactured in China. The items will be separately classified The applicable subheading for the miniatures fragrances will be 3303.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumes and toilet waters: Containing alcohol. The rate of duty will be free and remain the same in 2005. Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at U.S. Food and Drug Administration, Office of Cosmetics and Colors 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone (202) 418 3412. The applicable subheading for the handbag will be 4202.22.8050, HTS, which provides for Handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem. The duty rate will remain the same in 2005. 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