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 G80048 - NY G80111 > NY G80064

Previous Ruling Next Ruling
NY G80064




July 31, 2000

CLA-2-34:RR:NC:SP:237 G80064

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 8306.29.0000

Ms. Linda D’Antoni
Sino U.S., Inc.
225 Fifth Avenue, Suite 123
New York, NY 10010

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

Dear Ms. D’Antoni:

In your letter dated July 24, 2000, you request a tariff classification ruling.

You submit the following samples:

"Flower Candle" consists of a white colored scented candle poured into a bowl shaped glass container that measures approximately 3-1/2" in height and 5" in diameter at its lip, narrowing to 2-1/2" in diameter at its base. The container is decorated with a painted pattern of roses and violets.

"Butterfly Candle" consists of a pale yellow colored scented candle poured into a glass container that measures approximately 3-3/4" in height and 3-1/4" in diameter. The container is decorated with painted butterflies and green colored plants.

"Flower Votive" consists of a pale yellow colored scented candle poured into a glass votive container that measures approximately 2-1/2" in height and 2" in diameter and is decorated with various colored painted flowers.

"Watering Can Candle" consists of a pale yellow colored scented candle poured into a silver colored metal watering can that measures approximately 2-1/4" in height and 2-1/4" in diameter. The watering can has a spout that measures approximately 1-3/4" in length x 1/4" in diameter with a 1-1/8" diameter nozzle and a side handle that measures approximately 1-1/2" in length and 7/8" in width.

In our opinion, the "Watering Can Candle" is a composite good for Customs purposes, and under The General Rules of Interpretation (GRI) for the Harmonized Tariff Schedule, the watering can conveys the essential character. GRI 3(b) noted.

The applicable subheading for the "Flower Candle," "Butterfly Candle" and "Flower Votive" will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be free.

The applicable subheading for the "Watering Can Candle" will be 8306.29.0000, HTS, which provides for statuettes and other ornaments, of base metal, other. The rate of duty will be free.

The Department of Commerce 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. In our opinion, the above described samples are 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 F. Cantone at 212-637-7018.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: