The tariff classification of a Decorative Diffuser Garden from China.

N094175 March 1, 2010 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Valerie Jacobs Family Dollar Services, Inc. 10401 Monroe Rd. Matthews, NC 28105 RE: The tariff classification of a Decorative Diffuser Garden from China. Dear Ms. Jacobs: In your letter dated February 8, 2010, you requested a tariff classification ruling. The submitted sample, identified as Decorative Diffuser Garden, consists of a bottle containing 90 ml of Jasmine scented diffuser oil, 6 wood diffuser reeds, a ceramic diffuser vessel, decorative stones, and a medium density fiberboard (MDF) bowl. The ceramic diffuser vessel is doughnut-shaped and measures approximately 5 inches tall. It has a base that is 3 inches wide and measures approximately 4 inches in width at its widest point. The exterior of the vessel is finished to provide a stone-like appearance. The MDF bowl measures approximately 2 inches in height by 8 ¾ inches in diameter and is finished in black. The reeds measure approximately 9 inches in height. The items are packaged together in a cardboard box for retail sale. The ceramic diffuser vessel and the decorative stones are placed in the MDF bowl, with the stones surrounding the ceramic diffuser vessel, to provide a decorative base. The scented diffuser oil and the diffuser reeds are placed within the ceramic diffuser vessel. The reeds absorb the oil and diffuse the fragrance into the air. You state that the article is designed for the consumer to dispense a fragrance in the household while utilizing its exterior as a decorative article. You suggest classification in subheading 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 Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The Decorative Diffuser Garden is a set for tariff classification purposes, with the essential character imparted by the ceramic diffuser vessel. The ceramic diffuser vessel is decorative and will likely be retained for such purposes long after the Jasmine scented diffuser oil is exhausted or evaporates. Your sample is being returned as requested. The applicable subheading for the Decorative Diffuser Garden will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Sharon Chung at (646) 733-3028. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division