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NY J84487

May 30, 2003

CLA-2-44:RR:NC:2:230 J84487


TARIFF NO.: 4420.90.8000; 7417.00.0000; 3406.00.0000; 9405.50.4000; 3301.24.0000; 3301.29.1000; 3301.12.0000; 3302.90.1050

Ms. Gillian Peirce
Polardreams International Ltd.
1100 North 4th Street
Fairfield, IA 52556

RE: The tariff classification of a cabinet containing aromatherapy products from China

Dear Ms. Peirce:

In your letter dated April 29, 2003, you requested a tariff classification ruling on a product identified as your Aromatherapy Gift Set # MC1929. A photograph was submitted along with your description of the set.

The set consists of a cabinet containing an aroma burner, candles, candleholders, essential oils, incense sticks and an incense holder. The cabinet is made of wood and has two glass doors in the front. The measurements of the cabinet are stated to be 20.83” high, 14.72” wide and 4.84” deep. The cabinet has three shelves on which the aromatherapy products are placed.

The aroma burner consists of metal supports made of brass, a wooden base and a glass dish for holding water and oil. The essential oils consist of four bottles with the following fragrances: peppermint, eucalyptus, sweet orange and a “Mind Rest” blend composed of peppermint, rosemary, eucalyptus and lemon oils.

The candles consist of 13 tealights and 2 poured aroma candles in glass jars. The candleholders consist of one wooden turned candleholder, two glass tealight lamps, two glass candleholders and one wooden tealight holder. The tealight lamps are candle lamps comprised of jar shaped glass holders with glass lampshade tops that are supported by metal frames. The set also includes 20 incense sticks and a ceramic incense holder, packaged in a ceramic jar with a lid.

Although sold as a set, the products comprising item # MC1929 are not classifiable as a set because all of the products do not meet a particular need or carry out a specific activity together. Some of the products, such as the cabinet, have separate functions different from the other products. Therefore, each product in this set is classifiable separately.

The applicable subheading for the 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 7417.00.0000, HTSUSA, which provides for cooking and heating apparatus of a kind used for domestic purposes, non-electric, of copper. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the 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 eucalyptus essential 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 sweet orange essential oil will be 3301.12.0000, HTSUSA, which provides for essential oils of citrus fruit, of orange. The rate of duty will be 2.7 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 odiferous substances, other, containing no alcohol, other. The rate of duty will be free.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412.

The applicable subheading for the tealight candles and the poured aroma candles in glass jars 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 applicable subheading for the glass tealight candle lamps will be 9405.50.4000, HTSUSA, which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem.

Your inquiry does not provides enough information for us to give a classification ruling on the wooden turned candleholder, the glass candleholders, the wooden tealight holders, the incense sticks and the incense holder. Your request for a classification ruling should include a sample of each of these items, including any immediate wrappings or packaging. For the ceramic incense holder, please include its ceramic jar with lid. When this information is available, you may wish to consider resubmission of your request.

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 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 646-733-3035.


Robert B. Swierupski

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