N267994 N2 Ruling Active

The tariff classification of an electric scent warmer with clock from China

Issued September 17, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8516.79.0000

Headings: 8516

GRI rules applied: GRI 3(b)

Product description

The merchandise under consideration is identified as the Scent Glow Warmer Clock (P92111). The electric scent warmer is an electrothermic appliance comprised of a plastic base/warmer and a ceramic top dish. The warmer is intended for use to diffuse the scent from the wax (sold separately). The base/warmer is made of plastic and measures approximately 4 square inches. The base features a digital clock in the front and a rocker switch in the back. The top ceramic dish measures approximately 4 square inches and 1 inch deep. The clock is powered by one AA battery and the warmer is powered by a standard AC outlet. The Scent Glow Warmer Clock is considered a composite good. GRI 3(b) provides, in pertinent part, as follows: When, by application of Rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows: Mixtures, composite goods consisting or different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. In accord with the meaning of “essential character” under GRI 3(b), this office finds the electric scent warmer as imparting the essential character, whether by virtue of weight or value, and its predominance in importance over the clock and therefore will classify the article as such.

CBP rationale

The applicable subheading for the Scent Glow Warmer Clock (P92111), will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrothermic appliances of a kind used for domestic purposes.

Full text

N267994 September 17, 2015 CLA-2-85:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 8516.79.0000 Ms. Donna Robbins PartyLite Worldwide, LLC 59 Armstrong Road Plymouth, MA 02360 RE: The tariff classification of an electric scent warmer with clock from China Dear Ms. Robbins: In your letter dated August 18, 2015, you requested a tariff classification ruling. A sample was submitted and will be returned to you. The merchandise under consideration is identified as the Scent Glow Warmer Clock (P92111). The electric scent warmer is an electrothermic appliance comprised of a plastic base/warmer and a ceramic top dish. The warmer is intended for use to diffuse the scent from the wax (sold separately). The base/warmer is made of plastic and measures approximately 4 square inches. The base features a digital clock in the front and a rocker switch in the back. The top ceramic dish measures approximately 4 square inches and 1 inch deep. The clock is powered by one AA battery and the warmer is powered by a standard AC outlet. The Scent Glow Warmer Clock is considered a composite good. GRI 3(b) provides, in pertinent part, as follows: When, by application of Rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows: Mixtures, composite goods consisting or different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. In accord with the meaning of “essential character” under GRI 3(b), this office finds the electric scent warmer as imparting the essential character, whether by virtue of weight or value, and its predominance in importance over the clock and therefore will classify the article as such. The applicable subheading for the Scent Glow Warmer Clock (P92111), will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrothermic appliances of a kind used for domestic purposes. The rate of duty will be 2.7 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 Hope Abada at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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