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NY B88280




August 18, 1997

CLA-2-73:RR:NC:MM:113 B88280

CATEGORY: CLASSIFICATION

TARIFF NO.: 7321.83.0050

Mr. William Velasquez
Endar Corp.
43195 Business Park Drive
Temecula, CA 92590

RE: The tariff classification of potpourri burners from Mexico

Dear Mr. Velasquez:

In your letter dated July 24, 1997, you requested a tariff classification ruling.

The merchandise is a gift set which includes a metal potpourri burner stand with a glass holder, and an assortment of potpourris (botanical, liquid and beads). The holder is incapable of standing by itself and has the 7-inch metal burner to support it. The burner has provision to hold a tea-light candle. When potpourri is placed in the holder and the candle is lit, an aroma is produced.

You indicated in your letter that the assortment of potpourri and the gift box are made in the United States while the glass holder and metal burner are made in Mexico. The assortment of potpourri and the gift box are exported from the United States to Mexico in order to be packaged with the glass article. The complete item will then be shipped to the United States to be sold for retail sale as a set.

The applicable subheading for the potpourri burner set will be 7321.83.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers . . . barbeques, braziers, gas rings, plate warmers and similar non-electric domestic appliances, of iron or steel, other appliances, for solid fuel, other. The general rate of duty will be 1.7 percent ad valorem.

Your letter raises the question of whether or not you can import the assortment of potpourri (botanical, liquid and beads) and the gift box under 9801 since these items are all made in the United States.

Providing the documentary requirements of 19 CFR ? 10.1 are satisfied, the applicable subheading for the assortment of potpourri and the gift box will be 9801.00.1096, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. This provision is free of duty.

Your request does not provide enough information to rule on the country of origin marking of this set. You should provide complete details on the production of each item, how it is made or acquired, from raw-material stage to finished item.

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 James Smyth at 212-466-2084.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch

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