The tariff classification of a set including a toilet/decorative glass article, a porcelain flower and a bottle of fragrance oil from China

N141815 February 2, 2011 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. John Whitson Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a set including a toilet/decorative glass article, a porcelain flower and a bottle of fragrance oil from China Dear Mr. Whitson: In your letter dated January 5, 2011, you requested a tariff classification ruling regarding a fragrance diffuser set including a cube-shaped toilet/decorative glass article, a porcelain flower and a bottle of fragrance oil (item number 554619). A sample of the set was submitted with your ruling request. You indicated that the unit value of the glass article is over thirty cents but not over three dollars. In your letter you stated your opinion that the set should be classified as a preparation for perfuming or deodorizing rooms in subheading 3307.49, Harmonized Tariff Schedule of the United States (HTSUS). However, the fragrance oil component does not impart the essential character of the set under General Rule of Interpretation (3)(b). Therefore, subheading 3307.49 is not applicable to this set. The applicable subheading for the set including a toilet/decorative glass article, a porcelain flower and a bottle of fragrance oil will be 7013.99.5000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…other glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 percent 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division