CLA-2-33:S:N:N1:240 870489
Mr. Costas Anastasiadis
C. Anastasiadis Co.
2245 Silverside Road
Wilmington, DE 19810
RE: The tariff classification of perfume from Greece
Dear Mr. Anastasiadis:
In your letter dated January 4, 1992, you requested a tariff
classification ruling.
Four samples of perfume in ceramic containers were submitted
with your inquiry. Item 301 is a decorated black ceramic jar
containing cream perfume. Item 320, a decorated white ceramic
container, has two compartments containing two types of perfume.
The base contains perfume cream, while the upper portion contains
a liquid perfume with an applicator top. Item 330 is a
decorated white ceramic atomizer filled with perfume. Item 340
is a decorated black container with two compartments. The upper
portion is an atomizer filled with liquid perfume, while the
bottom portion contains cream perfume.
The applicable HTS subheading for Item 301 will be
3303.00.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for perfume and toilet waters: not
containing alcohol. The duty rate will be 5 percent ad valorem.
The applicable HTS subheading for Item 320, Item 330 and
Item 340 will be 3303.00.3000, Harmonized Tariff Schedule of the
United States (HTS), which provides for perfume and toilet
waters: containing alcohol. The duty rate will be 5 percent ad
valorem.
Imports of perfumes containing alcohol are subject tot a
Federal Excise Tax (26 U.S.C. 5001) of $13.50 per wine gallon,
and a propionate tax at the like rate on all fractional parts of
such wine gallon.
This product is subject to the regulations of the Food
and Drug Administration. You may contact them at 5600 Fishers
Lane, Rockville, Maryland 20857, telephone number (202) 443-3380.
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