CLA-2-33:S:N:N1:240 877790
Mr. Terence Riley
Trans-Border Customs Services
Building #75 Room 226
JFK International Airport
North Hangar Road
Jamaica, N.Y. 11430
RE: The tariff classification of a Lace Potpourri Sachet from
the Philippines
Dear Mr. Riley:
In your letter dated August 12, 1992, you requested a tariff
classification ruling on behalf of your client Windy Rose
Lingerie, Inc.
The Lace Potpourri item, which is being returned to you, is
a scented sachet. The sachet, item # B-104, measures 2 1/2
inches by 3 inches and is composed of nylon lace filled with
potpourri. It is decorated with a satin bow and a flower
securely attached to the center.
The applicable HTS subheading for the sachet will be
3307.90.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other perfumery, cosmetic or toilet
preparations not elsewhere specified or included. The duty rate
will 5.4 percent ad valorem. Articles classifiable under
subheading 3307.90.0000, HTS, which are the products of the
Philippines are entitled to duty free treatment under the
Generalized System of Preferences (GSP) upon compliance with all
applicable regulations.
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