F80375 F8 Ruling Active

The tariff classification of a scent diffuser from Portugal

Issued December 15, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8516.79.0000

Headings: 8516

Product description

It possesses no mechanical features. The flower-shaped diffuser has an electric heating element that heats the scented oil in the bottle and releases it into the room. The scent bottle is replaceable, and screws directly into the diffuser.

CBP rationale

The applicable subheading for the diffuser and scent will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances of a kind used for domestic purposes, other electrothermic appliances, other.

Full text

NY F80375 December 15, 1999 CLA-2-85:RR:NC:N1:113 F80375 CATEGORY: Classification TARIFF NO.: 8516.79.0000 Ms. Tara Thobe Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a scent diffuser from Portugal Dear Ms. Thobe: In your letter dated December 2, 1999, you requested a tariff classification ruling. The sample you provided is a Flower/Plug Diffuser with a scent bottle, Style 11800. It possesses no mechanical features. The flower-shaped diffuser has an electric heating element that heats the scented oil in the bottle and releases it into the room. The scent bottle is replaceable, and screws directly into the diffuser. The applicable subheading for the diffuser and scent will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances of a kind used for domestic purposes, other electrothermic appliances, other. The rate of duty will be 2.7 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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