CLA-2-33:S:N:N1:240 848884
Ms. Dorthea Ward-Smith
P.O. Box 1877
Boca Raton, Florida 33435
RE: The tariff classification of Cream Perfume in ceramic
containers from Greece.
Dear Ms. Ward-Smith:
In your letter dated December 26, 1989, you requested a
tariff classification ruling.
Samples of two ceramic containers filled with cream perfume
were submitted with your inquiry. The cream perfume does not
contain alcohol. The small ceramic jar is black with flowers
imprinted on the jar. The jar measures approximately 2 inches in
height and 1 1/2 inches in diameter. The jar is fitted with a
lid. The large ceramic container is a round white jar with a
lid. The jar measures approximately 2 1/2 inches in diameter and
1 inch in height. The lid has two human figures imprinted on the
top. The containers are not the normal containers used for the
cream perfume. The container and the perfume will be separately
classified.
The applicable HTS subheading for cream perfume will be
3303.00.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for perfume and toilet waters: not
containing alcohol: other. The duty rate will be 5 percent ad
valorem.
The applicable HTS subheading for the ceramic jars will be
6913.10.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides for statuettes and other ornamental ceramic
articles: of porcelain or china: other: other. The duty rate
will be 9 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