In ruling NY N309462, Customs and Border Protection (CBP) determined the classification of a scent machine from China. The machine has a cylindrical plastic housing with electronic connections, vents, a display screen, and a knob that allows the user to control the speed of the fan. The housing is shaped to hold a separately imported cylindrical cartridge incorporating a 6-watt circulating fan and fragrance oil. In use, the cartridge is inserted into the machine and connected to the machine’s power connector and once powered, the fan circulates air over the fragrance oil and the scented air then exits the machine. It can be mounted to a wall or placed on a flat surface, such as a floor or a table. The scent machine is used solely with the fan-activated fragrance cartridges.

CBP determined that the applicable subheading for the scent machine will be 8414.90.1040, HTSUS, which provides for Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; Parts; Of fans (including blowers) and ventilating or recycling hoods; Of fans of subheading 8414.51. The general rate of duty is 4.7% ad valorem.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under; subheading 8414.90.1040, HTSUS, unless specifically excluded, are subject to an additional 25% ad valorem rate of duty.  At the time of importation, 9903.88.03, in addition to subheading 8414.90.1040, HTSUS, must be reported.