L81400 L8 Ruling Active

The tariff classification of ceramic perfume burners from China

Issued December 23, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6913.90.5000

Headings: 6913

Product description

The sample is being returned to you. The subject article, which is described as “Ceramic Tab Burner Candle Set” – Item #C072SA00027, is a set consisting of a decorative vase-shaped ceramic burner, 8 tealight candles and scented waxed fragrance tabs. The front of the ceramic burner is decorated with a winter scene. The burner measures approximately five inches in height by four inches in diameter. The item incorporates a concave top which can accommodate the placement of a fragrance tab. The back of the burner has a three inch hollow opening which allows for placement of a tealight candle. When the candle is lit, it will heat the fragrance tabs, thus dispersing a scent in the air.

CBP rationale

The applicable subheading for the “Ceramic Tab Burner Candle Set” will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental ceramic articles: other: other: other.

Full text

NY L81400 December 23, 2004 CLA-2-69:RR:NC:1:126 L81400 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of ceramic perfume burners from China Dear Mr. Crago: In your letter dated November 29, 2004, you requested a tariff classification ruling. A representative sample of the item you wish to import was submitted with your ruling request. The sample is being returned to you. The subject article, which is described as “Ceramic Tab Burner Candle Set” – Item #C072SA00027, is a set consisting of a decorative vase-shaped ceramic burner, 8 tealight candles and scented waxed fragrance tabs. The front of the ceramic burner is decorated with a winter scene. The burner measures approximately five inches in height by four inches in diameter. The item incorporates a concave top which can accommodate the placement of a fragrance tab. The back of the burner has a three inch hollow opening which allows for placement of a tealight candle. When the candle is lit, it will heat the fragrance tabs, thus dispersing a scent in the air. You stated in a telephone conversation that ceramic burner, tealight candles and scented fragrance tabs will be imported together and sold as a set. The essential character of the set is imparted by the ceramic burner. The applicable subheading for the “Ceramic Tab Burner Candle Set” will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental ceramic articles: other: other: other. The rate of duty will be 6 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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