The tariff classification of Mystic Crystals™ air freshener, Spring Break Flip-Flops Dolphin air freshener, and LiquidAire™ air freshener from China

N042102 November 18, 2008 CLA-2-33:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3307.49.0000; 3926.90.3500 Mr. Brian Kavanaugh Deringer Logistics Consulting Group 1 Lincoln Blvd. Suite 225 Rouses Point, NY 12979 RE: The tariff classification of Mystic Crystals™ air freshener, Spring Break Flip-Flops Dolphin air freshener, and LiquidAire™ air freshener from China Dear Mr. Kavanaugh: In your letter dated October 7, 2008, you requested a tariff classification ruling on behalf of your client Car Freshner Corp. Samples of the Mystic Crystals™ air freshener, Spring Break Flip-Flops Dolphin air freshener, and LiquidAire™ air freshener were submitted for review with your inquiry, and will be returned as requested. The Mystic Crystals™ air freshener is comprised of clear plastic beads with a scented paperboard cloud. An elastic string is attached for hanging. The air freshener is not intended to be re-infused with scent. After the scent dissipates, the product will serve as a decorative article. The plastic beads impart the essential character of the Mystic Crystals™ air freshener The LiquidAire™ air freshener is comprised of an air fragrance bottle encased in a plastic tree holder. The item is clipped on a car air vent to disperse the fragrance. After the fragrance dissipates, the article is discarded. The applicable subheading for the Mystic Crystals™ air freshener will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastics….beads, bugles and spangles…articles thereof, not elsewhere specified or included: Other. The duty rate will be 6.5 percent ad valorem. The applicable subheading for the LiquidAire™ air freshener will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other. The duty rate will be 6 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the Spring Break Flip-Flops Dolphin air freshener. Your request for a classification ruling should include the cost breakdown of the paperboard dolphin, fragrance and the wooden flip-flop. Is the fragrance impregnated in the dolphin paperboard or in the flip-flop? The item submitted did not have a fragrance. Please specify the type of wood used in the manufacture of the flip-flop. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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