us-cbp-cross-rulings-hq-085415•HQ 085415: Classification of a "scented sachet"
HQ 085415: Classification of a "scented sachet"
us-cbp-cross-rulings-hq-085415HQ 085415: Classification of a "scented sachet"Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 085415
November 7, 1989
CLA-2 CO:R:C:G 085415 CC
CATEGORY: Classification
TARIFF NO.: 6307.90.9050
Mr. Alan R. Klestadt
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, N.Y. 10017
RE: Classification of a "scented sachet"
Dear Mr. Klestadt:
This letter is in response to your inquiries, on behalf of
Mast Industries, requesting tariff classification of a "scented
sachet." A sample was submitted for examination.
FACTS:
The sample at issue, style no. VA 6801, is a pillow, which
measures approximately 9 by 5 inches and has a 3 inch lace
ruffled trim. It is composed of man-made fiber shell trim and
polyester filling with three small scented pellets. You state
that the material breakdown for the sample is the following:
30 percent nylon satin, 51 percent lace, 8 percent ribbon, 6
percent polyester stuffing, and 5 percent of other materials.
ISSUE:
Whether the sample at issue is classifiable in Heading 3307
of the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) or in Heading 6307, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 3307, HTSUSA, provides for other perfumery,
cosmetic, or toilet preparations, among other articles.
According to the Explanatory Notes, the official interpretation
of the HTSUSA at the international level, Heading 3307
encompasses scented sachets containing parts of aromatic plants
used for perfuming linen cupboards. According to Webster's
Third New International Dictionary, Unabridged (1986), a sachet
is a small packet of perfumed powder used to scent clothes, as in
a chest of drawers, a trunk, or a closet. Because the sample has
insufficient pellets to scent the pillow or clothing in a drawer
and because it appears to be principally for decorative or
display purposes, we find that the sample is not classifiable as
a scented sachet in Heading 3307. Instead, it is classifiable
in Heading 6307, HTSUSA, which provides for other made up
articles.
HOLDING:
The sample at issue is classified under subheading
6307.90.9050, HTSUSA, which provides for other made up articles
other, other, other, dutiable at a rate of 7 percent ad valorem.
The sample is being returned under separate cover.
Sincerely,
John Durant, Director
Commercial Rulings Division
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