The tariff classification of decorative earthenware ceramic oil warmers from China.

N244520 October 28, 2013 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Jeanette Arciero Barthco International One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of decorative earthenware ceramic oil warmers from China. Dear Ms. Arciero: In your letter dated July 24, 2013, you requested a tariff classification ruling on behalf of your client, CVS/Pharmacy. The merchandise under consideration is item number 938271, described as a Ceramic Oil Warmer. Two samples of the Oil Warmer were submitted with your ruling request; one will be returned to you, while the other was forwarded to the U.S. Customs and Border Protection Laboratory for analysis. This analysis has been completed. The Ceramic Oil Warmer is available in two different styles, Santa and Snowman. The Santa oil warmer measures approximately 4.5 inches high by 3.25 inches in diameter, and is shaped to resemble a stylized Santa Claus. The Snowman measures approximately 4.375 inches high by 4 inches in diameter, and is shaped to resemble a stylized snowman wearing a top hat and a scarf. The back of each design provides an opening for the placement of a tea light candle within the warmer, while the top of the hat forms a concave indentation in which the scented oil or scented wax would be placed. Both warmers also feature circular cutouts along their circumference; when lit, the light from the candle shines through the cutouts, enhancing the overall decorative effect of the article. Laboratory analysis has determined that the Oil Warmer is made of earthenware ceramic. In addition, both styles of warmer are packaged for retail sale with a .5 ounce vial of scented oil. The Ceramic Oil Warmer and vial of scented oil meet the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The earthenware ceramic warmer clearly provides the essential character of this set. The applicable subheading for the Ceramic Oil Warmer, item number 938271 will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The general rate of duty will be 6 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/. 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 Nicole Sullivan at (646) 733-3028. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division