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N253300 N2 Ruling Active

The tariff classification of a fragrance warmer from China

Issued May 29, 2014 by U.S. Customs and Border Protection.

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N2 N253300 (May 29, 2014)

Tariff classification

HTS codes: 7321.89.0050

Headings: 7321

GRI rules applied: GRI 3

Product description

The merchandise under consideration, described as a Seasonal Shadows Fragrance Warmer, item number P91608, is made of steel and glass. The fragrance warmer itself is comprised of steel. It consists of a powder-coated steel cylinder insert featuring cutout designs of varying shaped leaves and a circular indentation at the base for holding a tea-light candle (not included). A removable powder-coated, steel wire frame fits inside the steel insert. The top of the steel frame supports a shallow glass bowl designed to hold a scented wax tart (not included). The steel fragrance warmer fits inside an orange-painted glass globe. When the candle is lit, the resultant heat melts the tart and releases a pleasant aroma. In addition, the flame will illuminate through the metal cutouts and glass globe, creating a decorative effect. The Seasonal Shadows Fragrance Warmer is a composite good because it is made of more than one component: the steel fragrance warmer (including insert and frame), as well as the glass globe and bowl. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), General Rule of Interpretation (GRI) 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Under GRI 3 (b), the essential character of this steel/glass article is imparted by the steel fragrance warmer, the component which provides the function of the product.

CBP rationale

a tea-light candle (not included). A removable powder-coated, steel wire frame fits inside the steel insert. The top of the steel frame supports a shallow glass bowl designed to hold a scented wax tart (not included). The steel fragrance warmer fits inside an orange-painted glass globe. When the candle is lit, the resultant heat melts the tart and releases a pleasant aroma. In addition, the flame will illuminate through the metal cutouts and glass globe, creating a decorative effect. The Seasonal Shadows Fragrance Warmer is a composite good because it is made of more than one component: the steel fragrance warmer (including insert and frame), as well as the glass globe and bowl. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), General Rule of Interpretation (GRI) 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Under GRI 3 (b), the essential character of this steel/glass article is imparted by the steel fragrance warmer, the component which provides the function of the product. The applicable subheading for the Seasonal Shadows Fragrance Warmer will be 7321.89.0050, Harmonized Tariff Schedule of the United States (HTSUS), 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, other, including appliances for solid fuel, other. 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/.

Full text

N253300 May 29, 2014 CLA-2-73:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 7321.89.0050 Ms. Donna Robbins PartyLite Worldwide, LLC 59 Armstrong Rd. Plymouth, MA 02360 RE: The tariff classification of a fragrance warmer from China Dear Ms. Robbins: In your letter dated May 1, 2014, you requested a tariff classification ruling. A sample of the product was submitted with your request. The merchandise under consideration, described as a Seasonal Shadows Fragrance Warmer, item number P91608, is made of steel and glass. The fragrance warmer itself is comprised of steel. It consists of a powder-coated steel cylinder insert featuring cutout designs of varying shaped leaves and a circular indentation at the base for holding a tea-light candle (not included). A removable powder-coated, steel wire frame fits inside the steel insert. The top of the steel frame supports a shallow glass bowl designed to hold a scented wax tart (not included). The steel fragrance warmer fits inside an orange-painted glass globe. When the candle is lit, the resultant heat melts the tart and releases a pleasant aroma. In addition, the flame will illuminate through the metal cutouts and glass globe, creating a decorative effect. The Seasonal Shadows Fragrance Warmer is a composite good because it is made of more than one component: the steel fragrance warmer (including insert and frame), as well as the glass globe and bowl. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), General Rule of Interpretation (GRI) 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Under GRI 3 (b), the essential character of this steel/glass article is imparted by the steel fragrance warmer, the component which provides the function of the product. The applicable subheading for the Seasonal Shadows Fragrance Warmer will be 7321.89.0050, Harmonized Tariff Schedule of the United States (HTSUS), 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, other, including appliances for solid fuel, other. 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 Barbara Kaiser at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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