The tariff classification of a scent delivery system from Thailand

NY L85491 June 30, 2005 CLA-2-84:RR:NC:1:102 L85491 CATEGORY: Classification TARIFF NO.: 8414.59.6060 Ms. Diane L. Weinberg Meeks & Sheppard 330 Madison Avenue (39th Floor) New York, NY 10017 RE: The tariff classification of a scent delivery system from Thailand Dear Ms. Weinberg: In your letter dated June 9, 2005 you requested a tariff classification ruling on behalf your client Celebration Halloween, Incorporated. Descriptive information was submitted. The article in question is described as a “Holiday Tree Pine Fragrance Real Scent Delivery System”. You indicate that the delivery system is designed to release natural pine scent and is to be used with artificial Christmas trees. Based on the information made available the delivery system appears to be comprised of an electric fan with a centrifugal type fan blade, a power supply and a block of pine-scented material. In your request you aver that in as much as a specific tariff provision does not exist for a fragrance delivery system the system should be classifiable in subheading 9505.10.5020, Harmonized Tariff Schedule of the United States (HTSUS), as an accessory to an artificial Christmas tree. However, we note that although artificial Christmas trees are classified within HTSUS heading 9505, accessory articles such as the stands and garlands associated with these trees are not classified within Heading 9505. Further, we find that the delivery system, as a machine designed to provide a scented flow of air, is in and of itself a functionally complete article provided for in HTSUS heading 8414, which provides for machines for circulating air or other gases. The applicable subheading for the scent delivery system will be 8414.59.6060, HTSUS, which provides for other centrifugal fans. The rate of duty will be 2.3 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division .