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895492 89 Ruling Active

The tariff classification of Dune Perfume, Dune Perfume Purse Spray, Dune Perfume Purse Spray Refill, Miss Dior Perfume, Miss Dior Perfume Purse Spray, Miss Dior Perfume Purse Spray Refill and Diorissimo Perfume from France

Issued March 15, 1994 by U.S. Customs and Border Protection.

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89 895492 (March 15, 1994)

Tariff classification

HTS codes: 3303.00.3000

Headings: 3303

Product description

The tariff classification of Dune Perfume, Dune Perfume Purse Spray, Dune Perfume Purse Spray Refill, Miss Dior Perfume, Miss Dior Perfume Purse Spray, Miss Dior Perfume Purse Spray Refill and Diorissimo Perfume from France

Full text

NY 895492 March 15, 1994 CLA-2-33:S:N:N7:240 895492 CATEGORY: Classification TARIFF NO.: 3303.00.3000 Mr. Christian Palmer Christian Dior Perfumes, Inc. 371 Hoes Lane Piscataway, New Jersey 08854 RE: The tariff classification of Dune Perfume, Dune Perfume Purse Spray, Dune Perfume Purse Spray Refill, Miss Dior Perfume, Miss Dior Perfume Purse Spray, Miss Dior Perfume Purse Spray Refill and Diorissimo Perfume from France Dear Mr. Palmer: In your letter dated March 2, 1994, you requested a tariff classification ruling. The applicable HTS subheading for Dune Perfume, Dune Perfume Purse Spray, Dune Perfume Purse Spray Refill, Miss Dior Perfume, Miss Dior Perfume Purse Spray, Miss Dior Perfume Purse Spray Refill and Diorissimo Perfume will be 3303.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for perfumes and toilet water containing alcohol. The duty rate will be 5 percent ad valorem. Imports of perfume 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 gallon. (The wine gallon is the entire liquid content) 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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