The tariff classification of a Mood Kit from China

NY E86995 September 30, 1999 CLA-2-33:RR:NC:2:240 E86995 CATEGORY: Classification TARIFF NO.: 3307.30.1000; 3307.41.0000; 3406.00.0000; 9405.50.4000 Mr. Edward J. Murray Paris Presents Incorporated 3800 Swanson Court P.O. Box 9000 Gurnee, Illinois 60013-9000 RE: The tariff classification of a Mood Kit from China Dear Mr. Murray: In your letter dated August 30, 1999, you requested a tariff classification ruling. A sample of the Mood Kit, Item 99-238, was submitted with your inquiry and is being returned. The kit consists of 20 incense sticks each measuring approximately 8 cm. in length, a package of fragranced bath salts, a scented tea lite candle and a porcelain candleholder. The Mood Kit is packaged for retail sale in a clear, fitted, plastic container. For Customs purposes, the Mood Kit is not a set and each article will be separately classified. The applicable subheading for the fragranced bath salts will be 3307.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Bath salts, whether or not perfumed….. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the incense sticks will be 3307.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: “Agarbatti” and other odoriferous preparations which operate by burning….. The rate of duty will be 2.4 percent ad valorem. The applicable subheading for the scented tea lite candle 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. The applicable subheading for the candleholder will be 9405.50.4000, HTS, which provides for Other non-electrical lamps and lighting fittings….. Other…. Other…. The rate of duty will be 6 percent ad valorem. The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the sample candle is within the scope of the antidumping duty order. Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553. 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 212-637-7066. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division