The tariff classification of scented PVC articles from China

NY L89004 December 15, 2005 CLA-2-33:RR:NC:N2:240 L89004 CATEGORY: Classification TARIFF NO.: 3924.90.2000 Mr. Brian Kavanaugh Deringer Logistics Consulting Group 1 Lincoln Blvd., Suite 224 Rouses Point, New York 12979 RE: The tariff classification of scented PVC articles from China Dear Mr. Kavanaugh: In your letter dated November 22, 2005, you requested a tariff classification ruling on behalf of your client Car Freshner Corp. Two samples of PVC scented articles were submitted with your inquiry. The articles were submitted without retail packaging. The first article consists of a PVC picture frame measuring approximately 1 7/8 inches by 2 5/8 inches, with a picture opening measuring approximately 1 1/8 inches by 1 3/4 inches. There is a plastic clip that allows the frame to be mounted to a variety of locations such as a car visor or desk tray. The clip also functions as a back support to hold the frame at an inclined upright position so that it can stand on a desk or table. Though you state that the frame can be used as an air freshener, the fragrance of the sample is quite mild, and any air freshening feature is insignificant in comparison with the article’s practical use as a fully functional picture frame. The second article consists of a scented flashing PVC little tree. The article contains a LED and battery; as presented, the article is non-functioning. You state that although the article resembles a Christmas tree, it is the Little Tree company logo, and will not be marketed as a Christmas tree ornament. The applicable subheading for the scented PVC picture frame will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: picture frames. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Your inquiry does not provide enough information for us to give a classification ruling on the scented flashing PVC little tree. Your request for a classification ruling should include the retail packaging, marketing literature, and a functioning sample. When this information is available, you may wish to consider resubmission of your request. . 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 Stephanie Joseph at 646-733-3268. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division