The tariff classification of a ceramic perfume diffuser set from China

NY L83070 April 1, 2005 CLA-2-69:RR:NC:1:126 L83070 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 a ceramic perfume diffuser set from China Dear Mr. Crago: In your letter dated March 16, 2005, on behalf of your client, Family Dollar Stores, 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, designated in your letter as “Harvest Tab Burner Set” - Item Number C076CA01403, is a set consisting of an ornamental, rustic-colored, vase-shaped ceramic diffuser, 8 tealight candles and two maple leaf scented waxed fragrance tabs. The measurements of the ceramic diffuser are approximately 4 1/8 inches in height by 3 1/4 inches in diameter. The item incorporates a concave top which can accommodate the placement of a fragrance tab. The front of the diffuser is decorated with a maple leaf. The back of the diffuser has a two-inch hollow opening that 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 diffuser, 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 diffuser. You indicated in your letter that your client believes the product should be regarded as a candleholder and classified as non-electrical lamps and lighting fittings in subheading 9405.50.40, Harmonized Tariff Schedule of the United States (HTS). However, the item is a decorative ceramic article classifiable in heading 6913, not a candleholder. Although the product can accommodate a candle, the candle when lit only serves to heat the fragrance tabs which releases the scent into the air. Therefore, subheading 9405.50.40, HTS, is not applicable. The applicable subheading for the “Harvest Tab Burner Set” - item number C076CA01403 - 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