G89732 G8 Ruling Active

The tariff classification of a boxed ceramic burner aroma set from China

Issued April 23, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6914.10.8000

Headings: 6914

Product description

The merchandise is a boxed set of a burner with accessories known as a “Porcelain Burner Set”. The set consists of a porcelain burner stand, a tealite candle and a dozen scented wax blocks, packed ready for sale in a clear plastic box. The top of the burner is shaped like a bowl to hold the wax chips. When the candle is lit the wax chips will soften and emit scent.

CBP rationale

The applicable subheading for the porcelain burner set will be 6914.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic articles of porcelain or china.

Full text

NY G89732 April 23, 2001 CLA-2-69:RR:NC:2:227 G89732 CATEGORY: Classification TARIFF NO.: 6914.10.8000 Ms. Lorianne Aldinger Rite Aid Corporation P.O.Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a boxed ceramic burner aroma set from China Dear Ms. Aldinger: In your letter dated March 26, 2001, you requested a tariff classification ruling. The merchandise is a boxed set of a burner with accessories known as a “Porcelain Burner Set”. The set consists of a porcelain burner stand, a tealite candle and a dozen scented wax blocks, packed ready for sale in a clear plastic box. The top of the burner is shaped like a bowl to hold the wax chips. When the candle is lit the wax chips will soften and emit scent. The applicable subheading for the porcelain burner set will be 6914.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic articles of porcelain or china. The rate of duty will be 9 percent ad valorem. You have asked whether this product is subject to antidumping duties (AD) or countervailing duties (CVD). 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 Customs. 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 George Kalkines at 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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