CLA-2-33:RR:NC:2:240 K83362

Ms. Gillian Pierce
Polardreams International Ltd.
1100 North 4th Street
Fairfield, IA 52556

RE: The tariff classification of Room Fragrance with diffuser sticks from China

Dear Ms. Pierce:

In your letter dated February 17, 2004 you requested a tariff classification ruling.

Your inquiry pertains to the classification of a bottle of room fragrance packaged with diffuser sticks. A picture of the item was submitted with your inquiry. The room fragrance is composed of denatured alcohol, purified water, PEG-60 hydrogenated castor oil, and fragrance. The diffuser sticks are placed into the bottle whereby they absorb the liquid and diffuse the fragrance into the room.

The applicable subheading for the Room Fragrance with diffuser sticks 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

Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835 (202) 418 3412.

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