N027140

May 30, 2008

CLA-2-44:OT:RR:NC:2:230

CATEGORY: Classification

TARIFF NO.: 4421.90.9740; 4407.10.0177; 4408.10.0145; 4409.10.9040;
3307.90.0000

Ms. Francine Ramsey

Hampton Direct, Inc.

350 Pioneer Drive

P.O. Box 1199

Williston, VT 05495

RE: The tariff classification of cedar deterrents from China

Dear Ms. Ramsey:

In your letter dated April 22, 2008 you requested a tariff
classification ruling and submitted a sample of the product to be
classified.

The sample consists of an assortment of various articles of cedar,
identified as "Set/40 Cedar Deterrents (SKU \# 65060)." The assortment
contains the following articles:

two 3/8" thick shoe sole shaped pieces of solid cedar,

> two 5-1/4" long rectangular blocks of solid cedar with attached metal
> hangers,

four 5/16" thick x 4" long rectangular blocks of solid cedar with
drilled holes,

six 1-1/2" diameter circular pieces of solid cedar with holes in the
center,

twelve ¾" x ¾" x ¾" cubes of solid cedar,

six 1/8" thick x 2-3/8" long x 1-3/4" wide rectangular pieces of solid
cedar,

> four ½" thick x 3" long x 1-1/2" wide rectangular pieces of solid
> cedar with grooved surfaces,

four sachets of cedar shavings in cotton bags with tied drawstrings.

The articles will be used separately in various places, such as dresser
drawers, closets, garment bags, luggage, storage chests and shoes, to
repel moths and emit a pleasant odor. The articles will be classified
separately.

The applicable subheading for the shoe sole shaped pieces, the blocks
with attached metal hangers, the blocks with drilled holes and the
circular pieces with holes in the center will be 4421.90.9740,
Harmonized Tariff Schedule of the United States (HTSUS), which provides
for other articles of wood. The rate of duty will be 3.3 percent ad
valorem.

The applicable subheading for the ¾" cubes of cedar will be
4407.10.0177, HTSUS, which provides for wood sawn or chipped lengthwise,
sliced or peeled, whether or not planed, sanded or end-jointed, of a
thickness exceeding 6 mm; coniferous, not treated, of other cedar. The
rate of duty will be free.

The applicable subheading for the 1/8" thick rectangular pieces of cedar
will be 4408.10.0145, HTSUS, which provides for sheets for veneering and
other wood, sawn lengthwise, sliced or peeled, whether or not planed,
sanded or end-jointed, of thickness not exceeding 6 mm; coniferous,
other. The rate of duty will be free.

The applicable subheading for the rectangular pieces of cedar with
grooved surfaces will be 4409.10.9040, HTSUS, which provides for wood
continuously shaped along any of its edges, ends or faces, whether or
not planed, sanded or end-jointed; coniferous, other, other. The rate of
duty will be free.

The applicable subheading for the four sachets of cedar shavings will be
3307.90.0000, HTSUS, which provides for pre-shave, shaving or
after-shave preparations, personal deodorants, bath preparations,
depilatories and other perfumery, cosmetic or toilet preparations, not
elsewhere specified or included; prepared room deodorizers, whether or
not perfumed or having disinfectant properties; other. The rate of duty
will be 5.4 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 http://www.usitc.gov/tata/hts/.

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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division