CLA-2-85:RR:NC:N1:113 F81512

Ms. Tara Thobe
Bath & Body Works
Three Limited Parkway
Columbus, OH 43230

RE: The tariff classification of a replacement scent bottle from Germany

Dear Ms. Thobe:

In your letter dated December 22, 1999, you requested a tariff classification ruling.

The sample you provided is a wallflower replacement bulb, style 11801. It is a bottle, filled with scented oil and has a screw top. The bulb will be attached to an electric plug diffuser. The oil is thus heated and the scent released.

The applicable subheading for the bulb with oil will be 8516.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances of a kind used for domestic purposes, parts, other. The rate of duty will be 3.9 percent ad valorem.

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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division