CLA-2-69:RR:NC:2:227 G84169

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a ceramic perfume burner from China.

Dear Ms. Wierbicki:

In your letter dated November 7, 2000, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The subject merchandise is a ceramic perfume burner of porcelain, referred to as the “Cherub Fragrance Diffuser” (item number PP 214048), that measures approximately 5 ½ inches high. It consists of a cherub-like figurine holding a scalloped bowl, while standing on a small pedestal that is affixed to an oval-shaped base. It also features a circular-shaped receptacle, designed for the insertion of a tealight candle (not included), that is situated on the base and in front of the pedestal, all decorated with a raised rose-like motif. It is noted that the scalloped bowl, positioned directly above the tealight receptacle, is designed to hold fragrant oil (not included).

The applicable subheading for this porcelain perfume burner will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental articles of porcelain, other. The rate of duty will be free.

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 George Kalkines at 212-637-7073.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division