The tariff classification of the Fum Prominent 2.0 from China

N323961 February 7, 2022 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688; 9903.88.03 Mr. Ramon F. Patlan JORI Logistics, LLC 15355 Vantage Parkway West Houston, TX 77032 RE: The tariff classification of the Fum Prominent 2.0 from China Dear Mr. Patlan: In your letter dated January 25, 2022, on behalf of your client RDFN Fum Natural Products Ltd. DBA Fum, you requested a tariff classification ruling. Product information, photographs and a sample were submitted for our review. The sample has been returned as you requested. The product under consideration is identified as the Fum Prominent 2.0 that is used to inhale natural essential oils. The Fum Prominent is composed of a maple wood body and a stainless steel inner core that extends through the entire inhaler. The purpose of the internal stainless steel tubing all the way through the inhaler is to provide a non-porous, food-grade interior which does not absorb scents from essential oils and can be easily cleaned. You indicated in your letter that the Fum Prominent 2.0 is “an aromatherapy device that makes it easy for the user to receive the benefits consistently and reliably from essential oils quicker than most other common methods. The user simply breathes in through Fum's mouthpiece and exhales through their nose to release all the nutrients to their olfactory system in their mouth and nasal cavity.” The Fum Prominent does not have any electronic components. Each Fum Prominent 2.0 is comprised of a wood body and a stainless steel inner core. The wood and steel components are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the wood and steel components of the subject article in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. As the Fum Prominent 2.0 is a composite good, we must apply rule GRI 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the wood or stainless steel component imparts the essential character to the Fum Prominent 2.0 under consideration. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the function of the stainless steel inner core all the way through the inhaler is to provide a non-porous, food-grade interior which does not absorb scents from essential oils. Further, based on the breakdown of materials by cost and weight provided to our office, the stainless steel predominates by both cost and weight over the wood. Therefore, it is the opinion of this office that the stainless steel component imparts the essential character to the composite article. In accordance with GRI 3(b), the Fum Prominent 2.0 is classified under heading 7326, HTSUS, which provides for other articles of iron or steel. The applicable subheading for the Fum Prominent 2.0 will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel: other…other. The rate of duty will be 2.9 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 the World Wide Web at https://hts.usitc.gov/current. This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.8688, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7326.90.8688, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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 Ann Taub at ann.taub@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division