CLA-2-85:RR:NC:N1:113 K85714
Ms. Carol Ritchings
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of an aromatherapy pot from Thailand.
Dear Ms. Ritchings:
In your letter dated April 28, 2004, you requested a ruling on tariff classification.
The sample you provided is the Model ATC1B Aroma Therapy Pot. The sample was broken when it arrived. The pot consists of a ceramic bowl on a heating base that uses butane for fuel. The product will be imported with a butane cartridge and two bottles of fragrances.
The applicable subheading for this product will be 7321.81.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers … barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, other appliances, for gas fuel or for both gas and other fuels, portable. The general rate of duty will be 2.9 percent ad valorem.
Articles classifiable under subheading 7321.81.1000, HTS, which are products of Thailand, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
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,
National Commodity
Specialist Division