M82366 M8 Ruling Active

The tariff classification of an aromatherapy product from China

Issued April 26, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1404.90.0000

Headings: 1404

Product description

As sample accompaned your letter and is being returned to you, as requested. Product no. PP 1039909, African Shea Butter Scented Gloves, are thumbless, fingerless mitts, approximately 10-1/2 inches long and 6 inches wide, composed of polyester terry woven fabric. An open compartment on one external surface of the mitt contains a sachet filled with wheat and corn grit, scented with African shea butter fragrance oil.

CBP rationale

The applicable subheading for this product will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vegetable products not elsewhere specified or included…other.

Full text

NY M82366 April 26, 2006 CLA-2-14:RR:NC:N2:228 M82366 CATEGORY: Classification TARIFF NO.: 1404.90.0000 Ms. Stephanie De Silva Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of an aromatherapy product from China Dear Ms. De Silva: In your letter dated April 6, 2006 you requested a tariff classification ruling. As sample accompaned your letter and is being returned to you, as requested. Product no. PP 1039909, African Shea Butter Scented Gloves, are thumbless, fingerless mitts, approximately 10-1/2 inches long and 6 inches wide, composed of polyester terry woven fabric. An open compartment on one external surface of the mitt contains a sachet filled with wheat and corn grit, scented with African shea butter fragrance oil. The applicable subheading for this product will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vegetable products not elsewhere specified or included…other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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