The tariff classification of Perfume Sets from the United Kingdom, Italy and France

NY J89945 October 24, 2003 CLA-2-33:RR:NC:2:240 J89945 CATEGORY: Classification TARIFF NO.: 3303.00.3000 Ms. Kim Chin Alpha Retail USA 8500 Parkline Blvd. Suite 100 Orlando, FL 32809 RE: The tariff classification of Perfume Sets from the United Kingdom, Italy and France Dear Ms. Chin: In your letter dated September 30, 2003 you requested a tariff classification ruling. Photographs of the sets were submitted with your inquiry. The set referred to as “Baldessarini” contains an Eau de Cologne spray containing alcohol and a deodorant stick. The cologne spray is manufactured in the United Kingdom. The deodorant is manufactured in Italy. The set referred to as “Organza” contains an Eau de Parfum spray containing alcohol, body lotion and bath gel. The parfum spray, body lotion and bath gel are manufactured in France. The contents of each set are packaged in fitted boxes and sold for retail sale as sets. The sets each contain at least two different articles that are, prima facie, classifiable in different subheadings. The articles put up together to carry out a specific activity (i.e., for grooming). Finally, the articles are put up in a manner suitable for sale directly to users without repackaging. Therefore, the sets in question are within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. The essential character of the “Baldessarini” and “Organza” sets are imparted by the cologne and parfum sprays. The applicable subheading for the “Baldessarini” and “Organza” sets will be 3303.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumes and toilet waters: Containing alcohol….. The rate of duty will be free. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412. 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 Stephanie Joseph at 646-733-3268. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division