Ms. Shirley Schmidt
Pier 1 Imports (U.S.), Inc.
100 Pier 1 Place, Level 11
Fort Worth, TX 76102
RE: The tariff classification of a rattan “reed diffuser” incorporating a decorative topper, from Indonesia.
Dear Ms. Schmidt:
In your letter dated August 18, 2015, you requested a tariff classification ruling.
A sample identified as a “Deco Reed Rose Flower” (VIN GRC031D) was submitted for our examination and is being returned to you as requested. It is the type of item designed to be partially inserted into a vessel filled with scented oil, where it will act as a wick that releases fragrance into the air. It consists of a rattan rod (having a round, 3½-mm cross-section and a 25-cm length) with a fabricated, flower-like topper glued to its upper end. The “flower” topper is composed of numerous shaped, petal-like pieces of dyed palm leaf and cornhusk. A short length of twine is used to cover up the glue at the point where the topper is affixed to the rattan.
You explain that the porous rattan stick (“reed”) naturally wicks the fragrance from inside the diffuser vessel, carrying it to the reed’s outer surface from bottom to top for release into the user’s home. Although the palm-leaf/cornhusk topper serves primarily as an ornament, it absorbs and releases some fragrance as well.
For purposes of classification within the Harmonized Tariff Schedule of the United States (HTSUS), the subject article will be regarded as a “composite good” consisting of two components meriting consideration: the rattan rod (of heading 1401, HTSUS) and the palm-
leaf/cornhusk topper (of heading 0604, HTSUS). Since we find that the essential character of the
overall product cannot clearly be ascribed to either of those single components, we turn to General Rule of Interpretation (“GRI”) 3(c), HTSUS, which directs that in such situations the merchandise is to be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the heading for the rattan rod occurs last.
Accordingly, the applicable subheading for the “Deco Reed Rose Flower” will be 1401.20.4000, HTSUS, which provides for vegetable materials of a kind used primarily for plaiting…: rattans: other. The duty rate will be 2% 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/.
Articles classifiable under subheading 1401.20.4000, HTSUS, which are products of Indonesia may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP 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”.
This merchandise may be subject to regulations administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact that agency regarding possible applicable requirements at the following location:
U.S. Department of Agriculture
Plant Protection and Quarantine Permit Unit
4700 River Road, Unit 136
Riverdale, MD 20737-1236
Tel.: (301) 851-2046 or (877) 770-5990
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 Nathan Rosenstein at the email address firstname.lastname@example.org.
Gwenn Klein Kirschner
National Commodity Specialist Division