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NY K89360




September 10, 2004

CLA-2-33:RR:NC:2:240 K89360

CATEGORY: CLASSIFICATION

TARIFF NO.: 3307.49.0000; 3406.00.0000; 6913.90.5000; 7323.99.9060; 9405.50.4000; 9801.00.1097

Ms. Carol Jones
Polardreams International Ltd.
1100 North 4th Street
Fairfield, IA 52556

RE: The tariff classification of a Mood Therapy Gift Set from China Correction to Customs Ruling No. NY K88441

Dear Ms. Jones:

In your letter dated August 4, 2004 you requested a tariff classification ruling. A picture of the Mood Therapy Gift Set, Item NC2646, was submitted with your initial ruling request. Samples of the aroma diffuser and glass candleholder were also submitted for review.

This ruling is being issued to correct Customs Ruling No. NY K88441, dated August 27, 2004. The ruling letter did not provide the correct classification for the diffuser fragrance. A complete corrected ruling is as follows:

The Mood Therapy Gift Set consists of an aroma diffuser (burner), two 4 fl. oz. bottles of mimosa mandarin diffuser fragrance, two 4 fl. oz. bottles of cedarwood sage diffuser fragrance, five tealight candles, a glass candleholder with gold trim and three votive candles. The items are packed together and marketed as a set for retail sale in a steel metal wire rack. The rack, measuring 14.47” high, by 7.02” wide by 4.6" deep, has 3 shelves. The aroma diffuser, made of ceramic stoneware, measures approximately 5 inches in height. The top of the burner has a ceramic dish designed to hold the diffuser fragrance. Located at the base of the burner is a tealight candle. The heat from the candle allows the scent to permeate the room. The diffuser fragrances, composed of synthetic and natural substances, are formulated products. The glass candleholder, measuring approximately 3 inches in height, has an open top diameter of 2 ¾ inches and an interior base diameter of 2 inches. The aroma diffuser, candles, candleholder and rack are made in China. The mimosa mandarin diffuser fragrance is made in the United States and bottled in China. The cedarwood sage diffuser fragrance is made in the United Kingdom also bottled in China.

For tariff classification purposes, the Mood Therapy Gift Set is not a set since the components are not put up together to meet a particular need or carry out a specific activity. Each item will be separately classified in its appropriate heading.

The applicable subheading for the diffuser fragrances will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other.. The rate of duty will be 6 percent ad valorem.

Subheading 9801.00.10, HTS, provides for free entry of 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 abroad, provided the documentary requirements of section 10.1, Customs Regulations (19CFR 10.1) are met.

Accordingly, the mimosa mandarin diffuser fragrance of U.S. origin that is bottled in China, incorporated into the gift set and returned to the United States, is not considered to have been advanced in value or improved in condition for the purposes of subheading 9801.00.1097, HTS. As a result, the mimosa mandarin diffuser fragrance will be exempt from duty under this tariff provision when returned to the U.S., provided that the documentation requirements of 19 CFR §10.1 are satisfied.

The applicable subheading for the tealight and votive candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like.. The rate of duty will be free.

Candles from China may be subject to anti-dumping duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by The Bureau of Customs and Border Protection.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which is 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.

      The applicable subheading for the ceramic aroma diffuser (burner) will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Statuettes and other ornamented ceramic articles: Other.. Other: Other.. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the steel metal wire rack will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel; Other: Other: Not coated or plated with precious metal: Other: Other: Other.. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the glass candleholder will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other non-electrical lamps and lighting fittings: Other. The rate of duty will be 6 percent ad valorem.  

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 Stephanie Joseph at 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,

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