CBP Ruling N053759 — The tariff classification of a Vanilla Bean Gift Set from China and Taiwan

Tariff classification

Headings: 3406, 3307

Product description

You state that your client will import a Vanilla Bean Gift Set, which consists of a fragrance diffuser with eight reeds and a metal collar, a home fragrance spray, and a glass filled scented candle. The scented candle consists of paraffin wax, colorant, 6 percent fragrance, a wick, and a wick clip. The candle is manufactured in Taiwan; all the remaining articles are manufactured in China. All the components are packaged together in China in a clear plastic container. Although sold as a set, the above items are not considered a set for tariff purposes because they do not meet a particular need or carry out a specific activity. Therefore, each item will be classified separately in its own appropriate subheading.

CBP rationale

The applicable subheading for the liquid fragrance diffuser with reeds and the home fragrance spray will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other. The applicable subheading for the scented candle will be 3406.00.0000, HTSUS, which provides for Candles, tapers and the like.

Full text

N053759 March 19, 2009 CLA-2-33:OT:RR:E:NC:2:240 CATEGORY: Classification TARIFF NO.: 3307.49.0000; 3406.00.0000 Mr. Leonard Floyd 2760 Kenmore Avenue Suite 200 Tonawanda, NY 14150 RE: The tariff classification of a Vanilla Bean Gift Set from China and Taiwan Dear Mr. Floyd: In your letter dated March 5, 2009, you requested a tariff classification ruling on behalf of your client Rich Brands LLC. You state that your client will import a Vanilla Bean Gift Set, which consists of a fragrance diffuser with eight reeds and a metal collar, a home fragrance spray, and a glass filled scented candle. The scented candle consists of paraffin wax, colorant, 6 percent fragrance, a wick, and a wick clip. The candle is manufactured in Taiwan; all the remaining articles are manufactured in China. All the components are packaged together in China in a clear plastic container. Although sold as a set, the above items are not considered a set for tariff purposes because they do not meet a particular need or carry out a specific activity. Therefore, each item will be classified separately in its own appropriate subheading. The applicable subheading for the liquid fragrance diffuser with reeds and the home fragrance spray will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the scented candle will be 3406.00.0000, HTSUS, which provides for Candles, tapers and the like. The rate of duty will be free. 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/. 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

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