The tariff classification of an air freshener from China

NY K89535 October 5, 2004 CLA-2-95:RR:NC:2:224 K89535 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Ms. Tia Tenbrink Scarbrough Int’l., Ltd. 10841 Ambassador Drive Kansas City, MO 64153 RE: The tariff classification of an air freshener from China Dear Ms. Tenbrink: In your letter dated September 14, 2004, you requested a tariff classification ruling, on behalf of Tri D Innovations, Inc., your client. You submitted descriptive literature and a product sample with your request. The subject merchandise is described as an air freshener that will hang from the rear view mirror in a car. This item (no style number is shown) consists of a scented card inserted into a sewn fabric toy animal. The toy animal and scented card will be imported together with the entire piece placed on a backing card. The sample will be returned, as requested. The item is made up of two components: a miniature toy animal and a scented air freshener card. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, shall be classified as if they consisted of the material or component which gives them their essential character. The submitted merchandise is considered a composite good. We believe that the toy animal and the scented air freshener card each play an equal role in relation to the use of the merchandise. The toy has a pocket specially designed for the insertion of the air freshener card. Since neither of the components imparts the essential character to this merchandise, GRI 3 (c) is applicable. GRI 3 (c) provides that when the essential character of a product cannot be determined, the product shall then be classified under the heading that occurs last in numerical order in the tariff among those which merit equal consideration. The competing headings for the product are 9503 HTS and 3307 HTS. Since it has been established that the item is a composite good, it will be classified in Chapter 95 of the HTS, in accordance with GRI 3 (c). The applicable subheading for the air freshener ( the toy animal and the scented card) will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...and parts and accessories thereof: other. The rate of duty will be free. Section 304 of the Tariff Act of 1930, as amended (19 USC 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 USC 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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 Tom McKenna at (646) 733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division