United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E89869 - NY F80091 > NY E89948

Previous Ruling Next Ruling
NY E89948




November 26, 1999

LA-2-95:RR:NC:SP:225 E89948

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mrs. Jean Fair
Robert Alan Candle Company
14501 Townsend Road
Philadelphia, PA 19154

RE: The tariff classification of two Valentine candle sets from China.

Dear Mrs. Fair:

In your letter dated November 11, 1999, you request a tariff classification ruling.

You submit the samples described below:

1. Item #23103, Heart Pillar Gift Set, consists of a pillar candle and terra-cotta holder packaged together in a cardboard box for retail sale. The white colored pillar candle measures approximately 5-1/4" in height and 3" in diameter and is decorated with 17 gold outlined red hearts molded across its surface. The red and gold colored holder is saucer shaped and measures approximately 1" in height and 5-3/4" in diameter, with a 3" in diameter depression in its center to support the candle. The red colored rectangular shaped cardboard box measures approximately 3" in height x 7" in width x 10-1/2" in length and is labeled, "Valentine Heart Pillar Gift Set."

2. Item #23105, Heart Taper Gift Set, consists of two taper candles and two terra-cotta holders packaged together in a cardboard box for retail sale. The ivory colored taper candles measure approximately 10" in height and 3/4" in diameter and are decorated with 16 gold outline red hearts across their surface. The red and gold colored heart shaped holders measures approximately 1-3/4" in height and 2-3/4" across their widest point. Each holder has a 3/4" hole in its center for insertion of the candle. The red colored rectangular shaped cardboard box measures approximately 2" in height x 6-1/4" in width x 10" in length and is labeled, "Valentine Heart Tapers And Holders Gift Set."

In our opinion, the samples are sets for Customs purposes and under the General Rules of Interpretation (GRI) for the Harmonized Tariff Schedule, the candle conveys the essential character. GRI 3(b) noted.

The applicable subheading for the above described samples will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other. The rate of duty will be Free.

The Department of Commerce (DOC) has determined that petroleum wax candles in the following shapes: tapers, spirals, and straightsided dinner candles; rounds, columns, pillars, votives; and various waxfilled containers are within the scope of the antidumping duty order on petroleum wax candles from China. Until otherwise advised by the DOC, we consider both of the above described candles within the scope of the antidumping duty order on petroleum wax candles from China.

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 Alice Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: