CLA-2-33:OT:RR:NC:N3:140
Mika McLafferty
Sandler, Travis & Rosenberg, P.A.
675 Third Avenue, Ste 2425 New York, NY 10017
RE: The tariff classification of mystica Botanicals Style 9142357 from China
Dear Ms. McLafferty:
In your letter dated July 22, 2024, you requested a tariff classification ruling on behalf of your client 1616 Holdings, Inc. Photographs and a sample were submitted. This office will retain the sample.
The sample submitted is described as mystica Botanicals Style 9142357 in the eucalyptus variety. It contains 10 incense sticks, 10 incense cones, a cedar smudge wand, and a ceramic incense burner packaged together for retail sale. The incense sticks and cones are made of 60% cocoshell powder, 15% guar gum, 15% laham bark, and 10% fragrance. The smudge wand/stick is made of eucalyptus. The holder is made of ceramic stoneware. You indicate that style number 9142357 comes in two different varieties including eucalyptus and lavender.
The Explanatory Notes of 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.
You propose classification of mystica Botanicals Style #9142357 in subheading 6912.00.5000, Harmonized Tariff Schedule of the United States, (HTSUS). We disagree. It is the opinion of this office that mystica Botanicals Style 9142357 is not a set for tariff classification purposes since the components which include 10 incense sticks, 10 incense cones, a smudge wand/stick and a stoneware incense holder are not put up together to meet a particular need or carry out a specific activity. Each item will be separately classified in its appropriate heading.
The applicable subheading for the incense sticks, incense cones and smudge wand will be 3307.41.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Agarbatti and other odoriferous preparations which operate by burning. The rate of duty will be 2.4 percent ad valorem.
The applicable subheading for the ceramic holder will be 6912.00.5000, HTSUS, which provides for Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Other. The rate of duty will be 6 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 at https://hts.usitc.gov.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3307.41.0000, 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 3307.41.0000, 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, including information on exclusions and their effective dates, 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Merari Ortiz at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division