CLA-2-33:OT:RR:NC:N3:140
Ms. Linda Lucento
Ulta-Lit Tree Company
1989 Johns Drive
Glenview, IL 60025
RE: The tariff classification of a “Christmas Tree Oil Diffuser” from China
Dear Ms. Lucento:
In your letter dated October 4, 2022, you requested a tariff classification ruling.
The product is a ScenTree Christmas Oil Diffuser which includes a paper-like tree and a circular tabletop base made with sugarcane, along with a ½ ounce glass bottle of fragrance oil packaged together for retail sale. You state that the ScenTree acts similar to a reed diffuser once assembled. The oil travels up the tree after it has been inserted into the glass bottle, and then releases the scent into the room. It can either be hung from a tree or used with the tabletop base and placed elsewhere in the home.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component, which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the article. We note that each article is classified in different headings of the HTSUS, the finished product is imported packed ready for retail sale, and all articles are used together for the single purpose of scenting a room. The ScenTree Christmas Oil Diffuser will be classified as a set per GRI 3(b). It is the opinion of this office that the essential character of the ScenTree Christmas Oil Diffuser is imparted by the fragrance oil.
The applicable subheading for the ScenTree Christmas Oil Diffuser will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Prepared room deodorizers, whether or not perfumed or having disinfectant properties: Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other... The rate of duty will be 6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3307.49.0000, 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 3307.49.0000, 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.
Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug, and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are administered by the U.S. Food and Drug Administration (FDA). Reed diffusers may be subject to these regulations. Questions regarding FDA requirements should be addressed to the U.S. FDA, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number 888-723-3366, or by visiting their website at: www.fda.gov.
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 Evan Thomas at evan.b.thomas@ cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division