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 > 2000 NY Rulings > NY E89528 - NY E89682 > NY E89582

Previous Ruling Next Ruling
NY E89582




December 10, 1999

LA-2-95:RR:NC:SP:222 E89582

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500; 3406.00.0000

Mr. Stan Klementowich
Fine Arts Marketing, Inc.
Yardleyville Square, Suite 201
90 West Afton Avenue
Yardley, PA 19067

RE: The tariff classification of wax-filled containers from China.

Dear Mr. Klementowich:

In your letter dated November 15, 1999, you request a tariff classification ruling.

You submit the photographs described below:

1. Item #DFR1823G, "Christmas Tree With Star", is a ceramic iridescent silver colored container shaped like a fir tree. The container measures approximately 8-5/8" in length x 8-5/8" in width at its widest point x 1-1/8" in thickness and has one star shaped and three circular shaped depressions. Each depression contains poured petroleum wax and a wick.

2. Item #DFR1952W, "Christmas Tree", is a silver colored ceramic container shaped like a fir tree decorated with three stars. The container measures approximately 8-5/8" in length x 8-5/8" in width at its widest point x 1-1/8" in thickness, and has a circular depression which contains petroleum wax and a wick.

3. Item #DFR2139W, "Star", is a silver colored ceramic container shaped like a star and has one circular shaped and five bell shaped depressions. The container measures approximately 4-3/8" in width across its widest point and 1-1/8" in thickness. Each depression contains poured petroleum wax and a wick.

4. Item #DFR1698GG, "Christmas Tree Set", consists of a gold colored ceramic holder shaped like a fir tree decorated with stars, that measures approximately 8-1/4" in height x 7-7/8" in width at its widest point x 1-1/2" in length. The holder contains three smaller wax-filled ceramic containers shaped as a star, a crescent, and fir tree with a star. Each small container has a wick. You state that the holder and wax-filled containers will be packed together.

In our opinion, Item #DFR1698GG, "Christmas Tree Set", is a set 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 Item #DFR1823G, "Christmas Tree With Star", Item #DFR1952W, "Christmas Tree", and Item #DFR1698GG, "Christmas Tree Set", will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive...Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be Free.

The applicable subheading for Item #DFR2139W, "Star", will be 3406.00.0000, HTS, which provides for Candles, tapers and the like. 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. The DOC has also determined that candles designed solely for use in connection with the Christmas holiday are not within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, Item #DFR2139W, "Star", is within the scope of the antidumping duty order. Item #DFR1823G, "Christmas Tree With Star", Item #DFR1952W, "Christmas Tree", and Item #DFR1698GG, "Christmas Tree Set", are not 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 Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: