The tariff classification of a Fig Reed Diffuser Gift Set from China

NY L83380 March 24, 2005 CLA-2-33:RR:NC:2:240 L83380 CATEGORY: Classification TARIFF NO.: 3307.49.0000 Ms. Shirley C. Schmidt Import Compliance Pier 1 Imports, Inc. 100 Pier 1 Place, Level 16 Fort Worth, TX 76102 RE: The tariff classification of a Fig Reed Diffuser Gift Set from China Dear Ms. Schmidt: In your letter dated March 11, 2005 you requested a tariff classification ruling. A sample of the Fig Reed Diffuser Gift Set, Sku Number 2052917, was submitted with your initial ruling request and will be returned as requested. The Fig Reed Diffuser Gift Set consists of a 3.3 fluid oz. bottle of fragrance oil (fig scent), a small ceramic container and 16 pieces of rattan reeds (diffuser sticks). The items are packed together and marketed as a set for retail sale in a cardboard box. The bottle, measuring approximately 3¼ inches in height, is designed to hold the fragrance oil and the diffuser sticks. The sticks absorb the liquid and diffuse the fragrance into the room. The fragrance is composed of a mixture of fragrance oil, ethanol and dipropylene glycol. The fragrance oil and propylene glycol are of U.S. origin. The ethanol is manufactured in China. The fragrance mixture is formulated in China with the addition of ethanol. The remaining components of the set are made in China. For tariff classification purposes, the Fig Reed Diffuser Gift Set is considered a set designed to fragrance a room.  The applicable subheading for the Fig Reed Diffuser Gift Set will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other….. The rate of duty will be 6 percent ad valorem. In response to your question regarding the country of origin, the Fig Reed Diffuser Gift Set is a product of China. The fragrance oil and the dipropylene glycol have undergone a substantial transformation and are no longer products of U.S. origin. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412.       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 Stephanie Joseph at 646-733-3268. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division