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D88575 D8 Ruling Active

The tariff classification of an insect repelling system from Taiwan

Issued March 10, 1999 by U.S. Customs and Border Protection.

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D8 D88575 (March 10, 1999)

Tariff classification

HTS codes: 7321.83.0050

Headings: 7321

Product description

The merchandise is the TS100 Tresaire Citronella Biting Insect Repelling System. The system consists of a framework of iron or steel holding an empty pyrex glass dish above a candle in a small glass. After importation, a 4-ounce bottle of Citronella Simmering Gel will be added to the product package. To repel insects in the yard, the consumer will place the gel in the glass dish. The candle flame will then heat the gel and release high concentrations of citronella.

CBP rationale

an empty pyrex glass dish above a candle in a small glass. After importation, a 4-ounce bottle of Citronella Simmering Gel will be added to the product package. To repel insects in the yard, the consumer will place the gel in the glass dish. The candle flame will then heat the gel and release high concentrations of citronella. The applicable subheading for the TS100 Tresaire Citronella Biting Insect Repelling System will be 7321.83.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers, barbeques, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel. The rate of duty will be free.

Full text

NY D88575 March 10, 1999 CLA-2-73:RR:NC:MM:113 D88575 CATEGORY: Classification TARIFF NO.: 7321.83.0050 Mr. Mark J. Milne Kaz, Inc. One Vapor Trail Hudson, NY 12534 RE: The tariff classification of an insect repelling system from Taiwan Dear Mr. Milne: In your letter dated February 23, 1999, you requested a tariff classification ruling. The merchandise is the TS100 Tresaire Citronella Biting Insect Repelling System. The system consists of a framework of iron or steel holding an empty pyrex glass dish above a candle in a small glass. After importation, a 4-ounce bottle of Citronella Simmering Gel will be added to the product package. To repel insects in the yard, the consumer will place the gel in the glass dish. The candle flame will then heat the gel and release high concentrations of citronella. The applicable subheading for the TS100 Tresaire Citronella Biting Insect Repelling System will be 7321.83.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers, barbeques, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel. The rate of duty will be free. 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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