CLA-2-33:RR:NC:2:240 L83477
Mr. Brian Kavanaugh
Deringer Logistics Consulting group
1 Lincoln Blvd Suite 225
Rousses Point, NY 12979
RE: The tariff classification of Bio Hazard air refresher, Western Gear Steer Skull air freshener, Sea Turtle air freshener and Baseball Glove air freshener from China
Dear Mr. Kavanaugh:
In your letter dated March 11, 2005 you requested a tariff classification ruling on behalf of your client Car Freshener Corp.
Bio Hazard air refresher, Western Gear Steer Skull air freshener, Sea Turtle air freshener and Baseball Glove air freshener samples were submitted for review with your inquiry. The Bio Hazard air freshener consists of an automobile cigarette lighter plug attachment and a plastic oval front with a removable faceplate. A fragrance chip inside the oval front is activated upon plugging the Bio Hazard air freshener into an auto cigarette lighter outlet. The Baseball Glove air freshener, measuring approximately 2 inches by 2 inches in the shape of a baseball glove with a flat baseball attached by a spring in the center of the glove, is composed of fragrance-impregnated plastic. An elastic holder is attached to a ring at the top of the baseball glove. The Sea Turtle air freshener is composed of fragrance-impregnated plastic in the shape of a turtle. An elastic holder is strung through a loop in the center of the turtle shell. The Western Gear Steer Skull consists of a fragrance-impregnated plastic steer head attached to an adjustable cord with silver colored tips. Hung on the rearview mirror of an automobile, the Western Gear Steer Skull, Sea Turtle and Baseball Glove are utilized as an air freshener and an auto decoration.
The Western Gear Steer Skull, Sea Turtle and Baseball Glove air freshener and automobile decorations are composite articles whose components fall in different categories of the tariff. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the automobile air freshener decorations, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3 (c) states that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, neither the air freshener or auto decoration imparts the essential character; therefore, the Western Gear Steer Skull, Sea Turtle and Baseball Glove will be classified in the heading that appears last in the tariff.
The applicable subheading for the Bio Hazard air freshener 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.
The applicable subheading for the Western Gear Steer Skull air freshener and Baseball Glove air freshener will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the Sea Turtle air freshener will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free.
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