CLA-2-33:OT:RR:NC:2:240
Ms. Kathleen Root
Barthco Trade Consultants
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of Reed Diffuser Gift Set from India.
Dear Ms. Root:
In your letter dated June 2, 2009, you requested a tariff classification ruling on behalf of your client Big Lots Stores Inc. A sample was submitted for review with your inquiry.
The Reed Diffuser Gift Set consist of fragranced potpourri, two sets of wooden reeds, fragrance oil, and a glass bottle. The fragrance oil and reeds are placed in the glass bottle. The oil is absorbed by the reeds which distribute the fragrance throughout the room. The potpourri is placed in a container to add fragrance to a room. The items are marketed together for retail sale.
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 essential character is imparted by the potpourri and fragrance oil.
The applicable subheading for the Reed Diffuser Gift Set 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 rate of duty will be 6 percent ad valorem.
Articles classifiable under subheading 3307.49.0000, HTSUS, which are products of India, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
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 Stephanie Joseph at (646) 733-3268.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division