CLA-2-44:RR:NC:2:230 H80585
Ms. JoAnn Benson
Polardreams International Ltd.
1948 Hwy.1 North
Fairfield, IA 52556
RE: The tariff classification of a wooden cabinet with an aroma burner, essential oils and tealight candles from China
Dear Ms. Benson:
In your letter dated April 23, 2001 you requested a tariff classification ruling.
The ruling was requested on several products imported together and described as an “Aromatherapy Set - KC37”. A sample of the set was submitted. It consists of a wooden cabinet containing an aroma burner, essential oils and tealight candles. The products will be sold together at retail as a gift set.
The cabinet has two hinged front doors and one glass shelf inside. It measures approximately 11” high by 10” wide by 4-1/4” deep. It is made of white painted wood and has transparent thermoplastic panels in the center of the doors and the sides. The essential character of the cabinet is imparted by the wood.
The aroma burner is approximately 5” high and consists of a metal holder designed to hold a bowl over a candle. The base of the burner is made of wood and it has a metal cup insert in the center for holding a tealight candle. An aluminum oval shaped ring holding a frosted glass bowl extends horizontally 4” above the metal cup insert. The ring is attached to the base by means of aluminum poles.
Four bottles of different essential oils are included in the set. The bottles each contain 0.44 fl.oz. of either 100% sweet orange essential oil, 100% peppermint essential oil, 100% eucalyptus essential oil or a “Mind Rest” blend of peppermint, rosemary, lemon and eucalyptus essential oils.
The set also includes seven tea light candles. The candles are stated to consist of 52% blended plant wax and 48% petroleum.
Although sold as a set, the products comprising item KC-37 are not classifiable as a set because not all the products in the set are designed to meet a particular need or carry out a specific activity together. The cabinet has a separate function from the other products in the set. It is a small household furnishing good used to hold a variety of articles, such as knickknacks or medicine. Therefore, each product in this set is classifiable separately.
The applicable subheading for the wooden cabinet will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the aroma burner will be 7615.19.9000, HTSUSA, which provides for table, kitchen or other household articles and parts thereof, of aluminum, other, other. The rate of duty will be 3.1 percent ad valorem.
The applicable subheading for the 100% sweet orange essential oil will be 3301.12.0000, HTSUSA, which provides for essential oils, of orange. The rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the 100% peppermint essential oil will be 3301.24.0000, HTSUSA, which provides for essential oils, of peppermint (Mentha piperita). The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the 100% eucalyptus oil will be 3301.29.1000, HTSUSA, which provides for essential oils, of eucalyptus. The rate of duty will be 1.8 percent ad valorem.
The applicable subheading for the “Mind Rest” blend of essential oils will be 3302.90.1050, HTSUSA, which provides for mixtures of odoriferous substances, other, containing no alcohol, other. The rate of duty will be free.
The applicable subheading for the tealight candles will be 3406.00.0000, HTSUSA, which provides for candles, tapers and the like. The rate of duty will be free.
You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.
The essential oils may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301)443-3380.
The tariff classification 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 19 CFR 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, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
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 Paul Garretto at 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division