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NY 885879




May 24, 1993

CLA-2-33:S:N:N7:240 885879

CATEGORY: CLASSIFICATION

TARIFF NO.: 3303.00.3000

Ms. Maureen Shoule
J.W. Hampton, Jr. & Co. Inc.
15 Park Row
New York, N.Y. 10038

RE: The tariff classification of Play'n Pretty Perfume Pen Item # 20039 from China

Dear Ms. Shoule:

In your letter dated May 4, 1993, you requested a tariff classification ruling on behalf of your client F.W. Woolworth Co.

A sample of Play'n Pretty Perfume Pen Item # 20039 was submitted with your inquiry and is being returned as requested. The item consists of five roll-on perfume pens packaged in blister packs and designed for use by young girls ages five and up.

The applicable HTS subheading for Play'n Pretty Perfume Pen Item 20039 will be 3303.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for perfumes and toilet waters: containing alcohol. The duty rate will be 5 percent ad valorem.

Imports of perfumes containing alcohol under this provision are subject to a Federal Excise Tax (26 U.S.C. 5001) of $13.50 per wine gallon, and a proportionate tax at the like rate on all fractional parts of such wine gallons.

Cosmetics are subject to the regulations and requirements of the Food and Drug Administrations (FDA). Questions regarding FDA requirements may be addressed to the Food and Drug Administration, 5600 Fishers Lane, Rockville, Maryland 20857.

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

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