The tariff classification of a "Rose Scented Gift Set" from Thailand

NY L87836 October 17, 2005 CLA-2-33:RR:NC:2:240 L87836 CATEGORY: Classification TARIFF NO.: 3307.49.0000 Ms. Joanne Harmon CVS/pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a "Rose Scented Gift Set" from Thailand Dear Ms. Harmon: In your letter dated September 26, 2005 you requested a tariff classification ruling. A sample of the Rose Scented Gift Set, Item # 329711, was submitted with your ruling request and will not be returned. The item in question consists of the following scented items: thirty incense cones, a mini ceramic rose holder containing a paper rose, a pillow sachet, plastic beads, rose petals and a large paper rose. The articles are packed together and marketed as a set for retail sale in a box. The box has 6 separate compartments designed to hold each item. The items are indicated for use in the home as a decorative air freshener. The Rose Scented Gift Set is considered a set designed to fragrance a room. 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. The applicable subheading for the Rose Scented Gift Set 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. Articles classifiable under subheading 3307.49.0000, HTS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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