CLA-2-44:OT:RR:NC:2:230
Ms. Francine Ramsey
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of cedar deterrents from China
Dear Ms. Ramsey:
In your letter dated April 22, 2008 you requested a tariff classification ruling and submitted a sample of the product to be classified.
The sample consists of an assortment of various articles of cedar, identified as “Set/40 Cedar Deterrents (SKU # 65060).” The assortment contains the following articles:
two 3/8” thick shoe sole shaped pieces of solid cedar,
two 5-1/4” long rectangular blocks of solid cedar with attached metal hangers,
four 5/16” thick x 4” long rectangular blocks of solid cedar with drilled holes,
six 1-1/2” diameter circular pieces of solid cedar with holes in the center,
twelve ¾” x ¾” x ¾” cubes of solid cedar,
six 1/8” thick x 2-3/8” long x 1-3/4” wide rectangular pieces of solid cedar,
four ½” thick x 3” long x 1-1/2” wide rectangular pieces of solid cedar with grooved surfaces,
four sachets of cedar shavings in cotton bags with tied drawstrings.
The articles will be used separately in various places, such as dresser drawers, closets, garment bags, luggage, storage chests and shoes, to repel moths and emit a pleasant odor. The articles will be classified separately.
The applicable subheading for the shoe sole shaped pieces, the blocks with attached metal hangers, the blocks with drilled holes and the circular pieces with holes in the center will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the ¾” cubes of cedar will be 4407.10.0177, HTSUS, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm; coniferous, not treated, of other cedar. The rate of duty will be free.
The applicable subheading for the 1/8” thick rectangular pieces of cedar will be 4408.10.0145, HTSUS, which provides for sheets for veneering and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of thickness not exceeding 6 mm; coniferous, other. The rate of duty will be free.
The applicable subheading for the rectangular pieces of cedar with grooved surfaces will be 4409.10.9040, HTSUS, which provides for wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed; coniferous, other, other. The rate of duty will be free.
The applicable subheading for the four sachets of cedar shavings will be 3307.90.0000, HTSUS, 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 rate of duty will be 5.4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division