The tariff classification of an electric room deodorizer from Canada

NY 857500 Nov 7 1990 CLA-2-85:S:N:N1:113 857500 CATEGORY: Classification TARIFF NO.: 8516.79.0000; 3307.49.0000 Mr. William J. LeClair Trans-Border Customs Services, Inc. 1 Trans-Border Drive P. O. Box 800 Champlain, NY 12919 RE: The tariff classification of an electric room deodorizer from Canada Dear Mr. LeClair: In your letter dated October 19, 1990, on behalf of Hubmar Inc. of St. Laurent Quebec, CA, you requested a tariff classification ruling. The merchandise is a deodorizer unit that is made of high-impact plastic. Attached to the unit is an electrical plug that permits its use from an electrical outlet. There are vents in the body of the deodorizer that permit deodorizing strips or tabs to be inserted over a low heating element. The low heat causes the fragrance in the strip to permeate the air. The unit is in a retail package with a spare deodorizer strip. The deodorizer unit is made in Canada. The second item is a blister package of refills for the deodorizer unit. The strips, or tablets, are paperboard that have been impregnated with fragrance, cut to size of 3/4 " x 1 1/4 " x 1/16 " thick, for use in the electric deodorizer. The refill strips are made in Italy. The applicable subheading for the deodorizer unit will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances; other. The duty rate will be 5.3 percent ad valorem. The applicable subheading for the refills for the deodorizer unit will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for preparations for perfuming or deodorizing rooms... The duty rate will be 11 cents per kg. plus 4.1 percent ad valorem. Goods classifiable under subheading 8516.79.0000, HTS, which have originated in the territory of Canada, will be entitled to a 4.2 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport