CLA-2-33:OT:RR:NC:N3:140
Mr. Zhuang Sammie
Best Base International Co., Ltd.
3404 Glendale Lane,
Northlake, TX 76226
RE: The tariff classification and country of origin of “Reed Diffuser Sets” from Vietnam
Dear Mr. Sammie:
In your letter dated July 01, 2021, you requested a review of the country of origin ruling on behalf of your client, Dollar General Corporation.
Product 1 is called Trueliving® Radiate Positivity Home Fragrance Reed Diffuser
Product 2 is called Trueliving® Rose and Citron Home Fragrance Reed Diffuser
Both products appear to be small decorative glass bottles containing a chemical mixture used to scent a room. Instructions on the package labels for both products indicate (in-part) to remove packaging and lid, place on flat protected surface, and insert the reeds into the glass bottle. Instructions state that the reeds will draw and diffuse the fragrance within 24 to 36 hours. You provided tables with ingredients, values, and origin for each ingredient, and manufacturing details. We note that each of the ingredients are classified in different headings and subheadings of the HTSUS. The finished articles are imported packed ready for retail sale. They are used together for the single purpose of scenting a room. As such they meet the requirements for a set as described below.
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 of the Reed Diffusers under review is imparted by the mixture of Diethylene glycol monoethyl ether and fragrance oil. It is our opinion that the country of origin for the fragrance oil will be determined by the country in which the essential oil and the Diethylene glycol monoethyl ether are mixed to form the “diffuser oil” (Vietnam).
The fragrance oil and the diethylene glycol monoethyl ether are both essential to allow the fragrance to be diffused and volatilize into the air. You state that without this process, these materials cannot be volatilized by the reeds.
We note that in a follow up email from the requester, the following description was provided regarding the mixing and manufacturing process. It stated (in-part) the following, regarding the processing performed where the fragrance oil and the diethylene glycol monoethyl ether are mixed together.
“•After that the liquid will become diffuser oil. Without this process, these materials cannot be volatilized by the reeds.”
Based in the information supplied, it is the mixing of the ether and the fragrance oil that enables the diffuser to function. Prior to the two chemical substances being mixed the essential oil would not diffuse through reeds sufficiently to perform the desired function.
The essential character, for classification purposes, of the Reed Diffusers is imparted by the mixture of Diethylene glycol monoethyl ether and fragrance oil.
The applicable subheading for the Trueliving® Radiate Positivity Home Fragrance Reed Diffuser, and the Trueliving® Rose and Citron Home Fragrance Reed Diffuser will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTS), 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.
You also provided an image of the reed, and indicated that it is made of natural rattan. The reed is stated to be from Malaysia. The glass container and the decorative retail box are from China. It is our opinion that the country of origin for the “diffuser oil” will be determined by the country in which the essential oil and the Diethylene glycol monoethyl ether are mixed to form the “diffuser oil” (Vietnam).
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.
We find that the marking on the label image that you supplied is inaccurate and incomplete. It is required that the individual country of origin, of each component of the set be marked (glass jar, reed, and diffuser oil). This marking should be done in a conspicuous, legible and permanent manner and in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134, noting that marking the bottom of the packaging is not considered to be conspicuous for Customs’ purposes.
Importations of this merchandise may be subject to regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture (USDA) may be addressed to that agency at the following location:
USDA-APHIS, VS, NCIE
Products Program
4700 River Road, Unit 40
Riverdale, MD 20737-1231
Tel: (301) 851-3300
E-mail: [email protected]
Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug, and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are administered by the U.S. Food and Drug Administration (FDA). Reed diffusers may be subject to these regulations. Questions regarding FDA requirements should be addressed to the U.S. FDA, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number 888-723-3366, or by visiting their website at: www.fda.gov.
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