CLA-2-33:OT:RR:NC:N3:140
Mr. Wolfgang Tweraser
Tweraser Enterprises Inc.
1835 E. Hallandale Beach Blvd., Suite 778
Hallandale Beach, FL 33009
RE: The tariff classification of Scented Car Air Fresheners from China
Dear Mr. Tweraser:
In your letter dated December 12, 2018, you requested a tariff classification ruling.
You indicate that these products are car air fresheners which you state can be hung from every car mirror or placed anywhere else in the car. You describe them as having a unique packaging that is eye catching. It will be offered in 3 different scents (vanilla, sport and citrus). You state that every car freshener has an adjustable scent release. You provided pictures of several of the different packaging and MSDS sheets.
The product has two options by which to hang it on the mirror (string and hook). It will be imported both with and without display boxes on pallets. The pictures that you provided shows the packaged product with the logo (smile 4 cars ™) and the product scent (vanilla, citrus, or sport).
The applicable subheading for the Scented Car Air Fresheners 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 duty rate will be 6 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS.
For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 3307.49.0000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading, 3307.49.0000, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the notice cited above and the applicable Chapter 99 subheading.
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 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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division