CLA-2-33:RR:NC:2:240 I82797
Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of an Incense Gift Set from China
Dear Ms. Aldinger:
In your letter dated May 9, 2002, you requested a tariff classification ruling.
A sample of the Incense Gift Set, item # 929162, was submitted for review. The set consists of 2 glass vials containing lavender scented incense sticks, a glass incense stick holder and a 6.9 fluid ounce bottle of lavender scented body lotion. The fragrance from the incense stick is released by lighting the stick and used for perfuming or deodorizing rooms. Although marketed as a set, it does not meet the qualifications of “goods put up in sets for retail sale” and therefore, each item will be classified separately.
The applicable subheading for body lotion will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments): Other: Other: Other…. The rate of duty will be free.
The applicable subheading for the incense sticks will be 3307.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: “Agarbatti” and other odoriferous preparations which operate by burning….. The rate of duty will be 2.4 percent ad valorem.
The applicable subheading for the glass incense stick holder will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Other glassware: Other: Other: Other: Valued over $0.30 each but not over $3 each….. The rate of duty will be 30 percent ad valorem.
Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857.
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,
National Commodity
Specialist Division