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NY K89153




September 23, 2004

CLA-2-33:RR:NC:2:240 K89153

CATEGORY: CLASSIFICATION

TARIFF NO.: 3307.49.0000; 3406.00.0000; 6913.90.5000; 7323.99.9060; 9801.00.1097 Ms. Carol Jones
Polardreams International Ltd.
1100 North 4th Street
Fairfield, IA 52556

RE: The tariff classification of a Mood Therapy Gift Sets from China

Dear Ms. Jones:

In your letter dated August 25, 2004 you requested a tariff classification ruling. A picture of the Mood Therapy Gift Sets, Item NC2850 and NC2851, was submitted with your ruling request.

The Mood Therapy Gift Sets each contain an aroma diffuser (burner), two 4 fl. oz. bottles of diffuser fragrance, five tealight candles and 2 poured wax candles in glass containers. The items are packed together and marketed as a set for retail sale in a steel metal wire rack. The rack, measuring 10.62” high, by 7.08” wide by 4.72” deep, has 2 shelves. The items in each set are identical with the exception of color and fragrance. Item NC2850 contains mimosa mandarin and cedarwood sage diffuser fragrances. Item NC2851 contains mandarin rose and ginger fig diffuser fragrances. The aroma diffuser is made of ceramic stoneware. The top of the burner has a ceramic dish designed to hold the diffuser fragrance. Located at the base of the burner is a tealight candle. The heat from the candle allows the scent to permeate the room. You have stated that the candles contain less than 50 percent petroleum wax. The diffuser fragrances, composed of synthetic and natural substances, are formulated products. The aroma diffuser, candles and rack are made in China. The mimosa mandarin, mandarin rose and ginger fig diffuser fragrances are made in the United States and bottled in China. The cedarwood sage diffuser fragrance is made in the United Kingdom also bottled in China.

For tariff classification purposes, the Mood Therapy Gift Sets are not sets since the components are not put up together to meet a particular need or carry out a specific activity. Each item will be separately classified in its appropriate heading.

The applicable subheading for the diffuser fragrances will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other.. The rate of duty will be 6 percent ad valorem.

Subheading 9801.00.10, HTS, provides for free entry of 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 abroad, provided the documentary requirements of section 10.1, Customs Regulations (19CFR 10.1) are met.

Accordingly, the mimosa mandarin, mandarin rose and ginger fig diffuser fragrances of U.S. origin that are bottled in China, incorporated into the gift sets and returned to the United States, are not considered to have been advanced in value or improved in condition for the purposes of subheading 9801.00.1097, HTS. As a result, the mimosa mandarin, mandarin rose and ginger fig diffuser fragrances will be exempt from duty under this tariff provision when returned to the U.S., provided that the documentation requirements of 19 CFR §10.1 are satisfied.

The applicable subheading for the tealight candles and the wax candles poured in glass containers will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like.. The rate of duty will be free.

Candles from China may be subject to anti-dumping 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 The Bureau of Customs and Border Protection.

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.

      The applicable subheading for the ceramic aroma diffuser (burner) will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Statuettes and other ornamented ceramic articles: Other.. Other: Other.. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the steel metal wire rack will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel; Other: Other: Not coated or plated with precious metal: Other: Other: Other.. The rate of duty will be 3.4 percent ad valorem.

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 Stephanie Joseph at 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,

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