CLA-2-84:OT:RR:NC:N1:102
Tabitha Riscoe
ScentAir Technologies LLC
3810 Shutterfly Rd
Charlotte, North Carolina 28217
RE: The tariff classification of a scent machine from China
Dear Ms. Riscoe:
In your letter dated February 3, 2020 you requested a tariff classification ruling. A sample was provided and is being returned to you.
The product in question is referred to as a scent machine. The programmable machine features a cylindrical plastic housing with electronic connections, vents, a display screen, and a knob that allows a user to control the speed of the fan. The housing is shaped to hold a separately imported cylindrical cartridge incorporating a 6-watt circulating fan and a fragrance oil. In use, the cartridge is inserted into the machine and connected to the machine’s power connector and once powered, the fan circulates air over the fragrance oil and the scented air then exits the machine. It is said that the scent machine can be mounted to a wall or placed on a flat surface, such as a floor or a table. The scent machine is used solely with the fan-activated fragrance cartridges.
Pursuant to Harmonized Tariff Schedule of the United States (HTSUS) General Rule of Interpretation (GRI) 1 and Note 2(b) to Section XVI, HTSUS, the applicable subheading for the scent machine will be 8414.90.1040, HTSUS, which provides for Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; Parts; Of fans (including blowers) and ventilating or recycling hoods; Of fans of subheading 8414.51. The general rate of duty is 4.7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under ;subheading 8414.90.1040, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8414.90.1040, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the 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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division