The tariff classification of a potpourri holder from China.

NY J80449 February 21, 2003 CLA-2-39:RR:NC:SP:221 J80449 CATEGORY: Classification TARIFF NO. 3924.90.5500 Ms. Lucia Ceydeli Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of a potpourri holder from China. Dear Ms. Ceydeli: In your letter dated January 16, 2003, you requested a classification ruling. The submitted sample is described as item number 68520. It is a two-piece potpourri holder. The bottom is composed of polyresin and the top is composed of pewter. The heart shaped potpourri holder measures 2” long by 2” wide by 1” high. The bottom holds the potpourri. The top is decorated with imitation gemstones and has small openings that allow for diffusion of the scent. In our opinion this item will be used in and around the home. The sample is returned as you requested. The applicable subheading for the potpourri holder will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: Other: Other. The rate of duty will be 3.4 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division