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NY J88180

September 19, 2003

CLA-2-44:RR:NC:2:230 J88180


TARIFF NO.: 4420.90.8000; 7615.19.9000; 3301.29.1000; 3301.12.0000; 3301.24.0000; 3406.00.0000

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

RE: The tariff classification of a wooden cabinet containing an aroma burner gift set from China

Dear Ms. Peirce:

In your letter dated August 27, 2003 you requested a tariff classification ruling.

The ruling was requested on a selection of products identified as your item # MC 1928 Aroma Burner Gift Set. A photograph and a description of the products were submitted. The set consists of a cabinet containing an aroma burner, three bottles of essential oils and three tealight candles.

The cabinet is made of wood and is painted white. It has two shelves and a wood framed glass door in front. The measurements are stated to be 13.86โ€ high, 7.6โ€ wide and 4.17โ€ deep.

The aroma burner consists of an aluminum holder with a wood base and a glass bowl. The aluminum holder is composed of a ring on the bottom which holds the base, a ring on top which holds the bowl over the base and pole supports in between which connect the parts together. The wood base has a metal cup insert containing a tealight candle.

The essential oils consist of three bottles, each containing 0.44 fl. oz of one of the following: eucalyptus essential oil, made in China, sweet orange essential oil, made in the USA, and peppermint essential oil, made in the USA. All of the essential oils are bottled in China.

Two additional tealight candles are included on the bottom shelf of the cabinet. The tealight candles consist of blended wax containing less than 50 percent petroleum.

Although sold as a set, the products comprising item # MC1928 are not classifiable as a set because all of the products do not meet a particular need or carry out a specific activity together. The cabinet has a separate function from the other products in the set. Therefore, each product in this set is classifiable separately.

The applicable subheading for the wood 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 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 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.

Provided the documentary requirements of 19 C.F.R. ยง 10.1 are satisfied, the applicable subheading for the bottle of sweet orange essential oil and the bottle of peppermint essential oil will be 9801.00.1097, HTSUSA, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, other, other. Products in subheading 9801.00.1097 are free of duty.

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 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 the candles qualify for an exemption of 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 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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