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NY J88179





September 3, 2003

CLA-2-74:RR:NC:N1:113 J88179

CATEGORY: CLASSIFICATION

TARIFF NO.: 7418.19.2090; 7615.19.9000; 9801.00.1097

Ms. Gillian Peirce
Polardreams International, Ltd.
1100 North 4th Street
Fairfield, IA 52556

RE: The tariff classification of aroma burners from China.

Dear Ms. Peirce:

In your letter dated August 27, 2003, you requested a ruling on tariff classification.

The merchandise is a number of Aroma Burner Gift Sets, items MC1688, MC 1752 and MC1754. The gift sets include an aroma burner, a bottle of essential oils and five candles packaged together as a set. Each burner is composed of a wooden base with a metal insert to hold the candle used as fuel. The burners have metal supports to hold the glass dish that holds the oil. The MC1752 set will be made of aluminum. The MC1688 set will be made of brass. The MC1754 set will be made of nickel-plated brass.

The applicable subheading for the brass and nickel-plated brass sets will be 7418.19.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of copper; Other: Of copper-zinc base alloys (brass), Other. The general rate of duty will be 3 percent ad valorem.

The applicable subheading for the aluminum sets will be 7615.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of aluminum; Other. The general rate of duty will be 3.1 percent ad valorem.

Based on the information provided, some of the essential oils, being the product of the USA, are eligible for classification as American Goods Returned, upon compliance with all applicable regulations. The subheading will be 9801.00.1097, (HTS), 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: other.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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