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G80893 G8 Ruling Active

The tariff classification of Phenaligon’s Scented Lamp Oil Set from England

Issued August 18, 2000 by U.S. Customs and Border Protection.

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G8 G80893 (August 18, 2000)

Tariff classification

HTS codes: 3307.49.0000

Headings: 3307

Product description

The Phenaligon’s Scented Lamp Oil Set is sold in two fragrances, styles 418703 and 428703. The set consists of a retail box containing a glass bottle of scented oil, a porcelain lamp ring, and a glass dropper. The scented oil is a preparation for perfuming rooms. The porcelain ring is mounted on a light bulb. A few drops of the scented oil are placed in the porcelain ring with the dropper. The scent is released upon turning on the lamp. The product is a set for tariff purposes; the scented oil imparts the essential character.

CBP rationale

The applicable subheading for the Phenaligon’s Scented Lamp Oil Set 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.

Full text

NY G80893 August 18, 2000 CLA-2-33:RR:NC:2:240 G80893 CATEGORY: Classification TARIFF NO.: 3307.49.0000 Ms. Elizabeth Hodur Warnaco 149 Madison Avenue New York, NY 10016 RE: The tariff classification of Phenaligon’s Scented Lamp Oil Set from England Dear Ms. Hodur: In your letter dated July 31, 2000 you requested a tariff classification ruling. A sample was submitted with your inquiry and is being returned as requested. The Phenaligon’s Scented Lamp Oil Set is sold in two fragrances, styles 418703 and 428703. The set consists of a retail box containing a glass bottle of scented oil, a porcelain lamp ring, and a glass dropper. The scented oil is a preparation for perfuming rooms. The porcelain ring is mounted on a light bulb. A few drops of the scented oil are placed in the porcelain ring with the dropper. The scent is released upon turning on the lamp. The product is a set for tariff purposes; the scented oil imparts the essential character. The applicable subheading for the Phenaligon’s Scented Lamp Oil Set 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. The rate of duty will be 6 percent. Cosmetic and toiletry products may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-3380. 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

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