&&The BCBGMAXAZRIA Classic Fragrance Body Mist for Women is a liquid fragrance in a 8oz/236ml spray bottle. It is composed of alcohol denatured, water fragrance, butylene glycol, GHT, benzyl alcohol, benzyl benzoate citronellol, geraniol, linalool, alpha-isomethyl ionone, benzyl salicylate, butylphenyl methylpropional, citral, and limonene.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 3304.99.90.90. This tariff classification number is incorrect.&&Explanatory Notes of Heading 33.03 state,&&&&"Perfumes and scents generally consist of essential oils, floral concretes, absolutes or mixtures of synthetic odoriferous substances, dissolved in highly concentrated alcohol. They are usually compounded with slightly perfumed adjuvants and a fixative or stabiliser. Toilet waters, e.g., lavender water, eau de Cologne (not to be confused with the aqueous distillates and solutions of essential oils of heading 33.01) contain smaller proportions of essential oils, etc., generally in less concentrated alcohol than the perfumes described above".&&&&The BCBGMAXAZRIA Classic Fragrance Body Mist for Women - 8oz/236ml meets the criteria of perfumes and scents within the Explanatory Notes of heading 33.03, therefore heading 33.04 is not considered.