The tariff classification of ceramic perfume burners from China

NY H89543 April 12, 2002 CLA-2-69:RR:NC:2:227 H89543 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of ceramic perfume burners from China Dear Ms. Wierbicki: In your letter dated March 19, 2002, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The merchandise under consideration is a perfume burner set consisting of an ornamental ceramic vase-like diffuser, a tealight candle and four scented wax tarts. The vase-like diffuser measures approximately 5 ¼ inches in height by 3 inches in diameter. The top incorporates a one-inch deep bowl to accommodate placement of a scented wax tart. The interior of the diffuser is hollow, designed for the tealight candle to be placed into the base. When lit the candle will heat the wax tart, diffusing the scent into the air. The ceramic diffuser, scented wax tarts and the candle will be imported and sold as a set. The essential character of the set will be imparted by the ceramic vase-like diffuser. The applicable subheading for the ceramic hinged trinket boxes will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic ornamental articles, other than of porcelain or china. The duty rate will be 6 percent ad valorem. 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 George Kalkines at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division