868632 86 Ruling Active

The tariff classification of Rose Floral Water from Bulgaria

Issued December 20, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4420.90.8000, 3303.00.1000

Headings: 3303, 4420

Product description

The item is a small glass vial containing Rose Floral Water concealed in a wooden souvenir container. The wooden container is decorated with wood burning designs and bears the name Bulgaria. Since this office considers the wooden souvenir container to be unusual packing, this item will be separately classified. The applicable HTS subheading for the wooden souvenir container will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: other: other. The duty rate will be 5.1 percent ad valorem.

CBP rationale

The applicable subheading for Rose Floral Water will be 3303.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for perfumes and toilet waters: not containing alcohol: floral or flower waters.

Full text

NY 868632 December 20, 1991 CLA-2-33:S:N:N1:240 868632 CATEGORY: Classification TARIFF NO.: 3303.00.1000; 4420.90.8000 Mr. Brian Wilder NW Enterprises, Inc. 4830 West Kennedy Boulevard Suite 333 Tampa, Florida 33609 RE: The tariff classification of Rose Floral Water from Bulgaria Dear Mr. Wilder: In your letter dated November 12, 1991, you requested a tariff classification ruling. A sample of Rose Floral Water was submitted with your inquiry. The item is a small glass vial containing Rose Floral Water concealed in a wooden souvenir container. The wooden container is decorated with wood burning designs and bears the name Bulgaria. Since this office considers the wooden souvenir container to be unusual packing, this item will be separately classified. The applicable HTS subheading for the wooden souvenir container will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: other: other. The duty rate will be 5.1 percent ad valorem. The applicable subheading for Rose Floral Water will be 3303.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for perfumes and toilet waters: not containing alcohol: floral or flower waters. The rate is free of duty. 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 New York Seaport

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