CLA-2-68:OT:RR:NC:N2:428
Ms. Shirley Schmidt
Pier 1 Imports
100 Pier 1 Place, Level 11
Fort Worth, TX 76102
RE: The tariff classification of fragrance diffuser sticks from China.
Dear Ms. Schmidt:
In your letter dated August 5, 2015, you requested a tariff classification ruling.
The merchandise under consideration is described as Flower Icon Sticks, item number VIN PF240, and Cherry Blossom Mini Reed Diffuser Sticks, item number VIN PI90SP14(CH). Samples were submitted with your ruling request and will be returned to you.
The Flower Icon Stick measures approximately 10 inches long by 1 inch wide by 1 inch high at its widest points. It consists of a stylized flower, molded from plaster, into which a thin rattan reed has been inserted. The Cherry Blossom Mini Reed Diffuser Stick measures 4.75 inches long by .75 inches wide by .25 inches high at its widest points, and consists of a molded plaster disc, decorated with a raised design of a stylized cherry, into which a thin rattan reed has been inserted. You state that the plaster toppers for both articles are made in the United Kingdom while the reeds are from Indonesia; the components will be assembled together in China. From the information you provided, these diffuser sticks are placed in a container filled with fragrance oil; the oil is wicked up by the reed to the plaster topper. The plaster topper then absorbs the oil and diffuses the scent into the air.
The Flower Icon Stick and the Cherry Blossom Mini Reed Diffuser Stick are composite goods comprised of different materials that are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. 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.
The applicable subheading for the Flower Icon Sticks, item number VIN PF240, and the Cherry Blossom Mini Reed Diffuser Sticks, item number VIN PI90SP14(CH), will be 6809.90.0000, HTSUS, which provides for “Articles of plaster or of compositions based on plaster: Other articles.” The general 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 Nicole Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division