D80358 D8 Ruling Active

The tariff classification of cosmetics and ceramic containers from Greece.

Issued August 17, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6909.90.0000, 3304.99.5000, 3303.00.3000

Headings: 6909, 3303, 3304

Product description

The tariff classification of cosmetics and ceramic containers from Greece.

CBP rationale

The applicable subheading for the ceramic containers will be 6909.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic articles of a kind used for the packing of goods. The applicable subheading for the perfume will be 3303.00.3000, HTS, which provides for perfume and toilet water containing alcohol. The applicable subheading for the body cream will be 3304.99.5000, HTS, which provides for other beauty and preparations for the care of the skin.

Full text

NY D80358 August 17, 1998 CLA-2-69:RR:NC:2:227 D80358 CATEGORY: Classification TARIFF NO.: 6909.90.0000; 3303.00.3000; 3304.99.5000 Mr. Kyriakos Kouzoukas 15 Thorndike Street Arlington, MA 02474 RE: The tariff classification of cosmetics and ceramic containers from Greece. Dear Mr. Kouzoukas: In your letter dated July 20, 1998, you requested a tariff classification ruling. The articles in question are a perfume and body cream, each packed in a unique and highly decorative ceramic container. The body cream is valued at $1.80 and its ceramic container is valued at $2.00. The perfume is valued at $.60 and its container at $1.20. The cost and construction of the subject packing indicate that they are unusual containers and are separately dutiable. The applicable subheading for the ceramic containers will be 6909.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic articles of a kind used for the packing of goods. The rate of duty will be 4.8 percent ad valorem. The applicable subheading for the perfume will be 3303.00.3000, HTS, which provides for perfume and toilet water containing alcohol. The rate of duty will be 1 percent ad valorem. The applicable subheading for the body cream will be 3304.99.5000, HTS, which provides for other beauty and preparations for the care of the skin. The rate of duty will be 1 percent ad valorem. These product may be subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Kalkines at 212-466-5794. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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