United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY 813347 - NY 838112 > NY 835530

Previous Ruling Next Ruling
NY 835530




CLA-2-96:S:N:N1:113 835530

CATEGORY: CLASSIFICATION

TARIFF NO.: 9608.10.0000

Mr. Coos Nieuwenhuyze
Hues Countertrade
No. 1-1 Jalan 2/128
Town Centre, Happy Garden
58200 Kuala Lumpur, Malaysia

RE: The tariff classification of combination ball point pens and perfume dispensers from Malaysia

Dear Mr. Nieuwenhuyze:

In your letter dated January 10, 1989 you requested a tariff classification ruling.
The item is a "perfume pen" in which one half is a standard ball point pen and the other half is a special perfume dispenser containing a special high viscosity perfume. The perfume is rolled onto the skin directly from the dispenser. The "perfume pen" comes in multi-colors and 4 fragrances. It can also be purchased in an attractive box.

The applicable subheading for the perfume-pen will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The rate of duty will be .8 cents each plus 5.4 percent ad valorem

Imports of perfumes containing alcohol under this item number are subject to a Federal Excise Tax (26 U.S.C. 5001) of $12.50 per wine gallon, and a propionate tax at the like rate on all fractional parts of such wine gallon.

Perfume is subject to the regulations and requirements of the Food and Drug Administration (FDA). Questions regarding FDA requirements may be addressed to the Food and Drug Administration, 5600 Fishers Lane, Rockville Maryland 20857, telephone number (301) 443-3370.

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 been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: