Perfumes and toilet waters:
Part of: 33 — Essential oils and resinoids; perfumery, cosmetic preparations
950224 · 1991-11-22 — Decision on Application for Further Review of Protest No. 1601-91-100171, on the applicability of an IRS tax on Eau de Colognes and similar scent products other than perfumes.
This protest was apparently forwarded to this office for a definition of the type of fragrances the Federal Excise Tax applies to, since there is no dispute on the classification under the Harmonized Tariff Schedule (HTSUS). FACTS: The merchandise in question consists of entries made in 1990, in behalf of L'Arome (USA) Inc., of colognes, eau de perfum and eau de toillette, all fragrances classified under the provision for perfumes or toilet waters containing alcohol in subheading 3303.00.30, HTSUS. In addition to the duty, they were assessed additional duty (Federal Excise Tax) under 26…
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