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 > 2003 NY Rulings > NY J82556 - NY J82603 > NY J82581

Previous Ruling Next Ruling
NY J82581




April 21, 2003

CLA-2-95:RR:NC:SP:225 J82581

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.5060; 7323.99.9060; 8205.51.3030; 9505.90.6000

Mr. Gordon C. Anderson
C.H. Robinson International, Inc.
8967 Columbine Road, Suite 400
Eden Prairie, MN 55347-4194

RE: The tariff classification of cookie cutters, a metal tray, votive holders, and candles from China.

Dear Mr. Anderson:

In your letter dated March 28, 2003, on behalf of D56, you requested a tariff classification ruling.

You submitted the following samples:

Item #56-34536, “Cookie Cutter Candle Set”, consists of 4 metal cookie cutters, 4 candles, and a square metal tray. The cookie cutters are in the shape of a bat, a ghost a cat, and a pumpkin, and are used to create cookies and desserts in the aforementioned shapes. The candles depict a black bat outlined in purple, a ghost outlined in black, a black cat outlined in orange, and a pumpkin outlined in green with a green jack-o-lantern face. Each cookie cutter and candle measures approximately 1 inch in height and 2-1/2 inches across. The metal tray measures approximately ½ inch in height x 7-1/2 inches on all sides. Although imported together, this item is not a GRI 3 set. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The components of the “Cookie Cutter Candle Set” are not put up together to meet a particular need or carry out a specific activity. The burning of candles is not the same activity as the making of cookies/desserts or the serving of cookies/desserts on a metal tray. The cookie cutters are not classifiable as festive articles as they are not used to decorate the home or entertain in the home on a festive occasion. The metal tray is generic and can be used 365 days of the year, not just Halloween. Therefore, the articles will be classified separately in their own respective tariff headings.

Item #56-35004, “Spooky Face Tealite Votive Holder, consists of an assortment of 3 spherical glass votive candleholders that measure approximately 3-1/2 inches in diameter and have depressions on top for the insertion of a tealight candle (not included). “Jack-o-lantern” depicts a three-dimensional orange jack-o-lantern face with glued-on felt fabric black and white eyes, red nose and white mouth with stitch-like teeth. “Monster” depicts a three-dimensional green scary monster face with glued-on felt fabric black and red eyes, yellow nose, and a red and black mouth with white stitch-like teeth. “Black Cat” depicts a black three-dimensional black cat face with glued-on felt fabric yellow and green eyes, red nose with white whiskers, and a white mouth with gray stitch-like teeth.

The applicable subheading for the square metal tray (if tin plate) of Item #56-34536 will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, not coated or plated with precious metal, of tinplate, other. The rate of duty will be free.

The applicable subheading for the square metal tray (if not tin plate) of Item #56-34536 will be 7323.99.9060, HTS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the cookie cutter of Item #56-34536 will be 8205.51.3030, HTS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): kitchen and table implements. The rate of duty will be 3.7 percent ad valorem.

The applicable subheading for the candles of Item #56-34536 and Item #56-35004, “Spooky Face Tealite Votive Holder”, will be 9505.90.6000, 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.

Candles made in China may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

Your samples are being returned upon your request.

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 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: