CLA-2-73:OT:RR:NC:N1:121
Ms. Donna Robbins
PartyLite Worldwide, LLC
59 Armstrong Rd.
Plymouth, MA 02360
RE: The tariff classification of a fragrance warmer from China
Dear Ms. Robbins:
In your letter dated April 30, 2014, you requested a tariff classification ruling. The submitted sample will be returned per your request.
The product under consideration, described as a Leaf and Berry Fragrance Warmer, item number P91703, is made of steel and glass. The steel stand, measuring approximately 6 inches tall by 4 inches in diameter, consists of two rings that form the top and base. A steel wire branch curls around to connect the two rings. Decorative steel leaves and reflective glass beads are interspersed along the branch. A shallow steel disc measuring 1-1/2 inches in diameter is attached to the bottom ring. The disc is designed to hold a tealight candle (not included). The top ring supports a shallow glass bowl designed to hold a scented wax tart (not included). The bowl measures approximately 1 inch tall by 4-1/2 inches in diameter and features a rounded bottom that makes it incapable of standing on its own (without being supported by the stand).
When the candle is lit, the resultant heat melts the tart and releases a pleasant aroma.
The subject fragrance warmer is a composite good because it is made of more than one component: the steel candle holder/stand and the glass tart holder. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. We find that the metal component, which performs the function of heating the tart, provides the essential character.
The applicable subheading for the Leaf and Berry Fragrance Warmer will be 7321.89.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoves, ranges, grates, cookers…barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel, other appliances, other, including appliances for solid fuel, other. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Barbara Kaiser at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division