CLA-2-74:RR:NC:N1:113 K82936
Ms. Carol Jones
Polardreams International Ltd.
1100 North 4th Street
Fairfield, IA 52556
RE: The tariff classification of aroma burners from China
Dear Ms. Jones:
In your letter dated February 3, 2004, you requested a tariff classification ruling.
The merchandise consists of three aroma burner sets (item numbers MC2136, MC2138, and MC2139). Each set includes an aroma burner, a bottle of essential oil, and five candles. The aroma burners are composed of a wooden base with a metal insert to hold the candle used as fuel. The burners have brass supports to hold the glass dish that holds the oil. Item number MC2136 has an essential oil called Mind Rest, a blend of peppermint, rosemary, eucalyptus, and lemon. Item number MC2138 features sweet orange oil and item number MC2139, eucalyptus oil.
The applicable subheading for the three aroma burner sets will be 7418.19.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of copper, other, of copper-zinc base alloys (brass), other. The rate of duty will be 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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division