CLA-2-33:RR:NC:2:240 I89414
Ms. Gillian Peirce
Polardreams International Ltd.
1100 N. 4th Street
Fairfield, IA 52556
RE: The tariff classification of a “Woodland Cinnamon” Aromatherapy Gift Set, Item No. LB 221 from China
Dear Ms. Peirce:
In your letter dated December 23, 2003, you requested a tariff classification ruling.
A sample of the Bath and Body Gift Set was submitted with your inquiry and will be retained by this office. The gift set consists of a collection of products used to scent rooms and linens. The set contains an aroma ring, essential oils, incense sticks, incense holder, a sachet, a 3.92 fluid ounce pump action room spray and a 5.36 ounce plastic container filled with potpourri. The articles are packed together and marketed as a set for retail sale in a wood cabinet.
The cabinet, measuring approximately 14 inches high by 8 inches wide by 5 inches deep, is wood framed with glass doors, wood and glass sides, a glass shelf and a wood base. The essential character of the cabinet is imparted by the wood.
The aroma ring, measuring approximately 3 ¾ inches in diameter, is designed to fit over a light bulb with the channel up to hold the essential oil. The oil, when heated, disseminates into the air to scent the room. Each bottle of oil contains 0.44 fluid ounces of Peppermint, Mind Rest and Eucalyptus oil. The essential oil described as Mind Rest is a mixture of Peppermint, Lemon, Rosemary and Eucalyptus oils. As stated in your original letter, the aroma ring is made of porcelain.
The set also includes16 incense sticks and an incense holder. The sticks, measuring 4 inches in length, are coated with wood fibers. The incense holder, measuring approximately 5 inches in length, is made of porcelain as stated in your original letter. The scent from the incense is released by lighting the stick. The stick is placed in the hole aligned with the base to catch the burning ash. When burned, there was no evidence of an added fragrance.
The pillow shaped scented sachet is composed of 100% silk and lined with 50% cotton and 50% polyester fabric. The filling contains scented plastic pellets emitting a pleasant fragrance to clothing stored in a dresser or closet.
The room spray contains denatured alcohol, purified water, PEG-60 hydrogenated castor oil and a fragrance used for scenting rooms.
The potpourri, containing ceramic stones, wood chips, birch cones, canella berries and a fragrance, is also used for scenting 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 in its appropriate heading.
The applicable subheading for the Peppermint oil will be 3301.24.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Essential oils other than those of citrus fruit: Of peppermint: (Mentha piperita)….. The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the Eucalyptus oil will be 3301.29.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Essential oils other than those of citrus fruit: Other: Of eucalyptus….. The rate of duty will be 1.8 percent ad valorem.
The applicable subheading for the ‘Mind Rest” oil will be 3302.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for Mixtures of odoriferous substances: Other: Containing no alcohol or not over 10 percent of alcohol by weight….. The rate of duty will be free.
The applicable subheading for the Room spray will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for perfuming or deodorizing rooms: Other….. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the Scented sachet and the Potpourri will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other perfumery, cosmetic or toilet preparations not elsewhere specified or included….. The rate of duty will be 5.4 percent ad valorem.
The applicable subheading for the Wood cabinet will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Wooden articles of furniture not falling within chapter 94: Other: Other….. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the Incense sticks will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of wood….. The rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the Aroma ring and the Incense holder will be 6911.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Other household articles and toilet articles, of porcelain or china: Other: Other…… The rate of duty will be 5.4 percent ad valorem.
Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the Food and Drug Administration, 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