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NY A86246


August 22, 1996

CLA-2-94:RR:NC:GI: 227 A86246

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000; 6913.10.5000; 3406.00.0000

Mr. Michael Riley

May Merchandising Company

615 Olive Street

St. Louis, MO 63101

RE: The tariff classification of candleholders and decorative articles from China and candles from Taiwan.

Dear Mr. Riley:

In your letter dated July 23, 1996, you requested a tariff classification and marking ruling.

The samples submitted consist of the following articles:
a) an ivory-colored cylindrical-shape porcelain container, style number 677020, which measures approximately 3 1/2 inches high with an open top diameter of 2 1/2 inches. It possesses an ornate openwork exterior depicting figurines and numerals in relief, noting it is accompanied by a tea lite candle that, when lit, serves to enhance its decorative appeal;
b) a metal globe-shape candleholder, style number 673230, which measures about 3 3/4 inches high by 14 inches in circumference and possesses an exterior of glittering Christmas tree designs. It also features a tea lite candle that is so designed to be inserted into the holder's top opening;
c) a cylindrical-shape polyresin candleholder, style number 685024, which measures approximately 2 3/4 inches high with a base diameter of 3 3/4 inches. It features a ribbed exterior possessing a Christmas- like bow with berries and cones. This candleholder is also accompanied by a poured wax-filled glass jar which measures nearly 3 inches high with a top diameter of 2 3/4 inches.

It is stated that the above-described candleholders will be imported, marketed and sold with their candles.

You claim that the subject merchandise, consisting of candleholders and candles, should be separately classified. You state that the candleholders should be classified under subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, while the candles should be classified under subheading 3406.00.0000, HTS, which provides for candles, tapers and the like.

However, it has been determined that the ornate ivory-colored porcelain article (style number 677020), asserted to be a candleholder, is not designed to contain the tea lite candle for lighting purposes, but is so constructed to be a decorative ceramic container in noting that the insertion of the tea lite candle serves primarily to enhance its ornamental appeal. Moreover, in regard to the remaining candleholders with candles, style numbers 673230 and 685024, it has been resolved that the essential character of these composite articles, in noting GRI 3(b) of the General Rules for the Interpretation of the Harmonized System, is imparted by the candleholder, and, therefore, classified as such.

The applicable subheading for the ornate porcelain container, style number 677020, will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain. The rate of duty will be free.

The applicable subheading for the tea lite candle (style number 677020), that is imported with the above ornate porcelain container, will be 3406.00.0000, HTS, which provides for candles, tapers and the like. The rate of duty will be 3.5 percent ad valorem.

The applicable subheading for the metal and polyresin candleholders containing candles, style numbers 673230 and 685024, will be 9405.50.4000, HTS, which provides for other non-electrical lamps and lighting fittings, with duty at the rate of 7 percent ad valorem.

In reference to the proper marking of these articles, you state that the candleholders (as well as the ornate ceramic container) are produced in China, while the candles are made in Taiwan. If these articles are separately classifiable, you contend that the candleholders (and the ornamental container) should be marked to indicate China as the country of origin, while the candles should be marked to indicate Taiwan as the country of origin. Moreover, you inquire, in the event that these items are classified as a set, as to whether the candles would still retain Taiwan as their country of origin.

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.

It should be noted that the classification determinations of the above merchandise do not effect the country of origin requirements under 19 U.S.C. §1304, and, that being the case, the specific components of style number 677020 (the ornate ceramic container and the tea lite candle) and style numbers 673230 and 685024 (the candleholders with candles) should be marked to indicate the country from where they were produced.

Accordingly, the ornate ceramic container as well as the metal and polyresin candleholders should be marked to indicate China as their country of origin, while the candles should be marked to indicate Taiwan as their country of origin, all in accordance with the applicable marking regulations.

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 letter 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 212-466-5794.

Sincerely,


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