HQ 0085415 - Classification of a "scented sachet" - United States International Trade Commision Rulings

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HQ 085415

November 7, 1989

CLA-2 CO:R:C:G 085415 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9050

Mr. Alan R. Klestadt
Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street
New York, N.Y. 10017

RE: Classification of a "scented sachet"

Dear Mr. Klestadt:

This letter is in response to your inquiries, on behalf of Mast Industries, requesting tariff classification of a "scented sachet." A sample was submitted for examination.

FACTS:

The sample at issue, style no. VA 6801, is a pillow, which measures approximately 9 by 5 inches and has a 3 inch lace ruffled trim. It is composed of man-made fiber shell trim and polyester filling with three small scented pellets. You state that the material breakdown for the sample is the following: 30 percent nylon satin, 51 percent lace, 8 percent ribbon, 6 percent polyester stuffing, and 5 percent of other materials.

ISSUE:

Whether the sample at issue is classifiable in Heading 3307 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) or in Heading 6307, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 3307, HTSUSA, provides for other perfumery, cosmetic, or toilet preparations, among other articles. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, Heading 3307 encompasses scented sachets containing parts of aromatic plants used for perfuming linen cupboards. According to Webster's Third New International Dictionary, Unabridged (1986), a sachet is a small packet of perfumed powder used to scent clothes, as in a chest of drawers, a trunk, or a closet. Because the sample has insufficient pellets to scent the pillow or clothing in a drawer and because it appears to be principally for decorative or display purposes, we find that the sample is not classifiable as a scented sachet in Heading 3307. Instead, it is classifiable in Heading 6307, HTSUSA, which provides for other made up articles.

HOLDING:

The sample at issue is classified under subheading 6307.90.9050, HTSUSA, which provides for other made up articles other, other, other, dutiable at a rate of 7 percent ad valorem.

The sample is being returned under separate cover.

Sincerely,

John Durant, Director

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