N289078 N2 Ruling Active

The tariff classification of Menthol Scent Pads from China.

Issued August 22, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3307.49.0000

Headings: 3307

Product description

The merchandise under consideration are Menthol Scent Pads (Item number 234786-A). You indicated that product as imported consists of a set of 2 cotton pads (non-woven) infused with peppermint oil. The scent pads are used as refills for a plug in aroma diffuser.

Full text

N289078 August 22, 2017 CLA-2-33:OT:RR:NC:N1:240 CATEGORY: Classification TARIFF NO.: 3307.49.0000 Mr. David Prata One CVS Drive Mail code 5055 Woonsocket, RI 02895 RE: The tariff classification of Menthol Scent Pads from China. Dear Mr. Prata: In your letter dated August 08, 2017, you requested a tariff classification ruling on behalf of CVS Pharmacy®. The merchandise under consideration are Menthol Scent Pads (Item number 234786-A). You indicated that product as imported consists of a set of 2 cotton pads (non-woven) infused with peppermint oil. The scent pads are used as refills for a plug in aroma diffuser. You stated that you are requesting a determination of classification for the refill pads when imported separately from the plug in device. You provided a pre-production sample of the merchandise with your ruling request. You confirmed via email that the product will be imported in condition packaged ready for retail sale. Information provided with your initial request indicated that the pads were a woven material; however, upon review and further inquiry they were confirmed to be “non-woven”. The applicable subheading for the Menthol Scent Pads (Item number 234786-A) will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: “Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites:...other. The duty rate will be 6 percent ad valorem. 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 https://hts.usitc.gov/current. 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 Paul Hodgkiss at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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