NY 868924
DEC 13 1991
CLA-2-63:S:N:N3G:345 868924
Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43rd Floor
New York, NY 10036
RE: The tariff classification of a "Kitty Pomander" from China
and/or Taiwan.
Dear Mr. Eisen:
In your letter dated November 20, 1991, on behalf of Avon
Products, Inc., New York, New York, you requested a tariff
classification ruling.
The sample submitted is a "Kitty Pomander", item PP 98129.
It is composed of 65 percent polyester and 35 percent woven
cotton fabric in the form of a cat. The article is stuffed with
polyester filling and is scented with a fragrance. The sample
will be returned as requested.
You believe that the "Kitty Pomander" should be classified
under subheading 3307.90.00, Harmonized Tariff Schedules of the
United States (HTS), which provides for pre-shave, shaving or
after-shave preparations, personal deodorants, bath preparations,
depilatories and other perfumery, cosmetic or toilet
preparations, not elsewhere specified or included; prepared room
deodorizers, whether or not perfumed or having disinfectant
properties: Other. The "Kitty Pomander" does not fall within
the purview of sachets classifiable in subheading 3307.90. A
sachet is placed inside a dresser drawer, linen closet or hung in
a closet to impart a pleasant scent to clothing or linen. The
"Kitty Pomander" is placed on the top of a dresser as a
decorative item with a pleasant scent. Therefore, 3307.90.00 is
not applicable.
The applicable subheading for the "Kitty Pomander" will be
6307.90.9490, HTS, which provides for other made up
articles...Other, other, other. The rate of duty will be 7
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 been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport