CLA-2-69:OT:RR:NC:N4:422
Mr. Joseph Castronova
Walgreen Co
304 Wilmot Road, MS 3163
Deerfield, IL 60015
RE: The tariff classification of diffuser sets with either a ceramic or glass vessel from China
Dear Mr. Castronova:
In your letter dated June 10, 2016, you requested a tariff classification ruling.
The two submitted samples are two different styles of an item that is identified as a Reed Diffuser, Walgreens Item Code (WIC) 946645. Each style is comprised of a vessel, ten rattan reeds that each measures approximately 9” in length and a small plastic bottle that contains 3.4 fluid ounces of lavender liquid fragrance. As you requested, the samples will be returned to you.
The vessel of one of the styles is a three dimensional representation of an owl. It is made of white ceramic material and measures approximately 41/8” in height by 3¼” from front to back by 3” across the front at the widest point in the center. The vessel of the other style is round in shape but tapers at the top and at the bottom. It is made of glass and measures approximately 3¾” in height by 3¼” in diameter. The unit value of the glass vessel is over thirty cents but not over three dollars.
Each vessel has an aperture at the top for the insertion of the rattan reeds and a flat bottom to enable secure positioning on a flat surface. When in use, the consumer pours the fragrance into the vessel and the rattan reeds absorbs the fragrance, diffusing the scent into the air.
You have suggested that the style that includes a ceramic vessel is correctly classified in subheading 6913.90.5000 and we agree. However, you have also suggested that the style that includes a glass vessel is correctly classified in subheading 7013.99.8000, which provides for glassware of a kind used for …indoor decoration…: other glassware: other: other: other: valued over $3 but not over $5 each. In fact, the literature that you provided to this office reflects the fact that although the entire diffuser set with the glass vessel is valued over $3, the glass vessel itself is valued over $0.30 but not over $3. Therefore, we do not agree that the diffuser set with the glass vessel is correctly classified in the subheading that you have suggested.
These styles are considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The decorative ceramic and glass vessels will continue to be used as decorations long after the reeds have dissipated and the fragrance has been depleted. Therefore, it is the opinion of this office that the ceramic and glass vessels respectively provide these styles with the essential character within the meaning of GRI 3(b).
The applicable subheading for WIC 946645 with the ceramic vessel will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornamental ceramic articles: other: other: other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for WIC 946645 with the glass vessel will be 7013.99.5000, HTSUS, which provides for glassware of a kind used for …indoor decoration…: other glassware: other: other: other: valued over $0.30 but not over $3. The rate of duty will be 30 percent ad valorem.
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 https://hts.usitc.gov/current.
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 Gary Kalus at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division