CLA-2-85:OT:RR:NC:1:102
Mr. Richard Hessen
Reckitt Benckiser Inc.
399 Interpace Parkway
P.O. Box 225
Parsippany, NJ 07054-0225
RE: The tariff classification of scented oil air fresheners, refills and plug subassemblies from Mexico
Dear Mr. Hessen:
In your letter dated November 24, 2008 you requested a tariff classification ruling. Samples and descriptive literature were submitted.
The items you plan to import are two scented oil air fresheners/warmers with nite lite, a scented oil warmer without nite lite that includes a refill bottle, a scented oil warmer with flameless candle and scented oil, refill bottles and plug subassemblies.
The scented oil warmers contain an electric heating element and plug into any A/C electric outlet. Bottles of scented oil are specifically designed to fit into the heating element which warms a wick inside the bottle. The wick heats the oil and releases fragrance throughout the room.
The two scented oil warmers have the added feature of an LED light that functions as a night light when the room is darkened. You state that as long as the unit is plugged in, the scented oil warmer continuously disperses fragrance into the room whether or no the light is on. The fragrance will be sold separately. The amount of fragrance dispersed can be controlled by adjusting the temperature of the warmer.
The scented oil warmer without nite lite is packaged with a refill bottle of scented oil. The amount of fragrance released can be adjusted by rotating the dial on top of the unit.
The scented oil air freshener warmer with flameless candle includes an LED light that flickers and simulates a flickering candle. It contains a circuit board that controls the flickering effect of the LED light. The light can be turned on and off without stopping the fragrance from being dispersed. A bottle of scented oil is included with this product.
The refill bottles of scented oil can be purchased when the warmer unit runs out of scented oil. Two 21ml refill bottles are packaged together and are easy to insert into the warmer unit.
The final items you plan to import are two plug subassemblies designed for use inside the warmer unit. The first plug subassembly consists of a plug with a photo-sensitive switch, LED light, heating element, wire and printed circuit board with resistors. The second plug subassembly contains the same components but does not include a photo-sensitive switch or LED light.
The applicable subheading for the two scented oil air fresheners/warmers with nite lite, the scented oil warmer without nite lite that includes a refill bottle and the scented oil warmer with flameless candle and scented oil will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrothermic appliances. The general rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the refill bottles and two plug subassemblies will be 8516.90.90000, HTSUS, which provides for other electrothermic appliances of a kind used for domestic purposes. The general rate of duty will be 3.9 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 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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division