N148615 N1 Ruling Active

The tariff classification of PowerHouse™ Foam Carpet Refresher from China

Issued March 3, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3307.49.0000

Headings: 3307

Product description

Your inquiry concerns the classification of two samples of carpet deodorizers, Spring Fresh, SKU#11734, and Pet Fresh, SKU #11735. The samples will be returned as requested. The samples, SKU#11734 and SKU #11735, are carpet deodorizers used to neutralize and eliminate pet, smoke, cooking, and musty odors. A quick dry foam is sprayed onto the carpet and disappears leaving carpet smelling clean and fresh. The items are packed for retail sale in 10 ounce aerosol cans.

CBP rationale

The applicable subheading for the carpet deodorizers will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other.

Full text

N148615 March 3, 2011 CLA-2-:33OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3307.49.0000 Ms. Sarah Albertini-Bond Dollar Tree Stores 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of PowerHouse™ Foam Carpet Refresher from China Dear Ms. Albertini-Bond: In your letter dated February, 7, 2011, you requested a tariff classification ruling. Your inquiry concerns the classification of two samples of carpet deodorizers, Spring Fresh, SKU#11734, and Pet Fresh, SKU #11735. The samples will be returned as requested. The samples, SKU#11734 and SKU #11735, are carpet deodorizers used to neutralize and eliminate pet, smoke, cooking, and musty odors. A quick dry foam is sprayed onto the carpet and disappears leaving carpet smelling clean and fresh. The items are packed for retail sale in 10 ounce aerosol cans. The applicable subheading for the carpet deodorizers will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other. The rate of duty will be 6 percent ad valorem. Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are 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 (301) 436-1130. 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 Stephanie Joseph at (646) 733-3268. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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