United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY 856737 - NY 860733 > NY 860620

Previous Ruling Next Ruling

The ruling at hand and the ruling quoted by the inquirer are distinguishable for the following reasons:

In HQ 085075, an electric potpourri scenter with a ceramic bowl was classified as an electro-thermic domestic appliance, HTS 8516.79.0000. The circumstances of that ruling are not similar to the present request. The heading for eletro-thermic domestic appliances was found to be more specific than that for ceramic household appliances. Furthermore, the function of the item and the Explanatory Notes for 8516 dictated classification as an appliance. Neither essential character nor component material were ever an issue.

The present item is a potpourri holder with a decorative lid. The Explanatory Notes for that HTS number state: "If such decorated articles serve a useful purpose no less efficiently than their plainer counterparts, they are classified as domestic goods rather than in this group [HTS 8306]." Since this item is clearly a useful potpourri holder, and is sold as such, it could not be classifiable under the provision for ornaments. The lid adds marketability to the holder since it is more attractive than a plain lid with holes. However, it does not provide the essential character of the holder, which would perform its function either with a plainer lid or even no lid at all.

Previous Ruling Next Ruling

See also: