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NY K88220

August 10, 2004
CLA-2-94:RR:NC:1:108 K88220


TARIFF NO.: 9405.50.4000; 3307.49.0000; 7907.00.1000; 4420.90.8000

Ms. Carol Jones
Polardreams International, Ltd.
1100 North 4th Street
Fairfield, IA 52556

RE: The tariff classification of candleholders, candle lamp, aroma diffuser, fragrances, and wooden cabinet from China.

Dear Ms. Jones:

In your letter received in this office on July 26, 2004, you requested a tariff classification ruling.

The subject merchandise, based on the submitted samples, consist of the following articles:

1) two cylindrical frosted-glass candleholders, with a fluted exterior, that measure approximately 2 inches in height by 1 inches across its open-top diameter.

2) two cylinder-like crystal-glass candleholders, with a fluted exterior, that measure about 3 inches in height by 1 ¾ inches across its open-top diameter.

3) a candle lamp, measuring about 5 inches in height, that consists of a jar-shaped glass body with a permanently affixed top metal (non-brass) insert which is designed to accommodate the tealight candle (packaged with the lamp). It also features a glass lampshade that is held in place by the metal (non-brass) handles around the rim of the metal insert.

4) diffuser fragrances, which are designed to be placed in a diffuser bowl and heated by a tealight candle, consist of synthetic and natural fragrances with each fragrance possessing its own unique formulation.

5) an aroma burner (referred to as an “aroma diffuser”), measuring approximately 5 ¼ inches in height, that consists of an oval-shaped wooden base with a permanently affixed metal cup insert at its midsection for the tealight candle (included). Affixed to the top of the base is a metal holder that is composed of chrome-plated zinc alloy. This holder is constructed with two metal poles incorporating a top oval-shaped frame that is designed for the insertion of a small oval frosted-glass bowl. It is found that the metal portion of this composite good imparts the essential character.

6) an oblong-shaped wooden cabinet that measures about 21 inches high by 15 inches at its widest point. It incorporates three shelves (a wooden bottom shelf and two upper glass shelves), lateral inwrought metal floral motifs, and an interior cardboard insert with floral motifs.

It is stated that these articles are part of the Mood Therapy Gift Sets (not sets for tariff purposes) that are identified as NC4375 and NC4379.

The applicable subheading for the glass candleholders and candle lamp will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the diffuser fragrances will be 3307.49.0000, HTS, which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the aroma burner will be 7907.00.1000, HTS, which provides for other articles of zinc: articles of a type used for household, table or kitchen use; toilet and sanitary wares; all the foregoing and parts thereof of zinc. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the wooden cabinet will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within Chapter 94. The rate of duty will be 3.2 percent ad valorem.

Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which is 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.

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 Michael Contino at 646-733-3014.


Robert B. Swierupski

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