N347480

N347480 April 15, 2025 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 3307.49.0000; 9505.10.2500; 9903.01.24; 9903.01.63; 9903.88.03 Mr. John DeCosmo Ulta-Lit Tree Company 1989 Johns Drive Glenview, IL 60025 RE: The tariff classification of a scent delivery system, scented oil, or scented room spray, and an artificial Christmas tree from China. Dear Mr. DeCosmo: In your letter dated April 4, 2025, you requested a tariff classification ruling. You submitted photographs and detailed descriptions of four items. Three items are scented items. One of the scented items will be packed together for retail sale with an artificial Christmas tree. The first item is identified as the Scent Keeper Christmas Tree Oil Diffuser kit, item number 79303, which includes a tree diffuser, a circular tabletop, and a ½ ounce glass bottle of fragrance oil, packaged for retail sale. The tree diffuser and tabletop base are both made of sugarcane and wood pulp. To use the stem of the tree diffuser is placed into the oil bottle, the oil travels up the tree diffuser and dispenses the fragrance into the air. The second item is identified as the Scent Keeper Pure Oil fragrance is packaged for retail sale in a 1 fluid ounce bottle. The third item is identified as the Scent Keeper Room Spray is packaged for retail sale in a 4 fluid ounce spray bottle. The fourth item, (no item number supplied) is identified as an assortment of styles of pre-lit artificial Christmas trees of varying sizes made of polyvinyl chloride (PVC) and polyethylene (PP). The trees have either LED or incandescent bulbs and can be illuminated by plugging into a power source. They will be marketed and sold to decorate the home for Christmas. You suggest classification of any one of these scented items and an artificial Christmas tree as a set under tariff subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS). However, although packed together for retail sale, the pre-lit artificial Christmas tree and the Scent Keeper Christmas Tree Oil Diffuser kit, or the Scent Keeper Pure Oil, or the Scent Keeper Room Spray, do not consist of products put up together to meet a particular need or carry out a common specific activity. Decorating one’s home with a Christmas tree and scenting the air in a room are separate activities. Having failed as a set in accordance with the General Rules of Interpretation, GRI 3(b) noted, the articles must be classified separately. The applicable subheading for the Scent Keeper Christmas Tree Oil Diffuser kit, item number 79303, the S cent Keeper Pure Oil fragrance and the Scent Keeper Room Spray will be subheading 3307.49.0000, HTSUS, 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. The applicable subheading for the assortment of styles of pre-lit artificial plastic Christmas trees will be 9505.10.2500, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 3307.49.0000, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, 9903.01.63, in addition to subheadings 3307.49.0000 and 9505.10.2500, HTSUS, listed above. Pursuant to U.S. Note 20 (f) to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3307.49.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3307.49.0000, HTSUS, listed above. The HTSUS is subject to periodic amendment, therefore you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and 

Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Carlson at sandra.carlson@cbp.dhs.gov. 
Sincerely,
 Steven A. Mack Director National Commodity Specialist Division