L88001 L8 Ruling Active

The tariff classification of a fragrance diffuser from China

Issued October 28, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7321.83.0050

Headings: 7321

Product description

It is a fragrance diffuser made of iron that resembles a tulip with curling leaves that rests upon a round base. On the base sits another tulip flower holding a tea light candle within its petals. Hanging from a curling leaf by a chain directly above the candle is a small glass bowl in a round wire frame. The bowl contains a scented tart that when warmed by the lit candle below, produces a pleasant aroma.

CBP rationale

a tea light candle within its petals. Hanging from a curling leaf by a chain directly above the candle is a small glass bowl in a round wire frame. The bowl contains a scented tart that when warmed by the lit candle below, produces a pleasant aroma. The applicable subheading for the fragrance diffuser will be 7321.83.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers…barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel, other appliances, for solid fuel, other. The rate of duty will be free.

Full text

NY L88001 October 28, 2005 CLA-2-73:RR:NC:N1:113: L88001 CATEGORY: Classification TARIFF NO.: 7321.83.0050 Ms. Stephanie De Silva Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a fragrance diffuser from China Dear Ms. De Silva: In your letter dated September 30, 2005, you requested a tariff classification ruling. The sample you submitted is called “The Fragrant Blooms Tart Warmer (item number PP 1032224). It is a fragrance diffuser made of iron that resembles a tulip with curling leaves that rests upon a round base. On the base sits another tulip flower holding a tea light candle within its petals. Hanging from a curling leaf by a chain directly above the candle is a small glass bowl in a round wire frame. The bowl contains a scented tart that when warmed by the lit candle below, produces a pleasant aroma. The applicable subheading for the fragrance diffuser will be 7321.83.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers…barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel, other appliances, for solid fuel, other. The rate of duty will be free. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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