The tariff classification of a decorative porcelain box with candlefrom China.

NY C89438 July 13, 1998 CLA-2-69:RR:NC:2:227 C89438 CATEGORY: Classification TARIFF NO.: 6913.10.5000 Mr. Brian T. Swett V. Alexander & Co., Inc. P.O. Box 291929 Nashville, TN 37229-1929 RE: The tariff classification of a decorative porcelain box with candle from China. Dear Mr. Swett: In your letter dated June 16, 1998, on behalf of Great American Opportunities, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a composite good consisting of a decorative porcelain heart-shaped box, item number GA-1091, which measures approximately 4 1/2 inches in overall height by 3 inches at its widest point. It features a removable lid that depicts an angel, measuring about 3 inches high, sitting on a heart-shaped mound. This article contains a heart-shaped candle which is designed to be inserted into the interior of the box. It is stated that the candle will be marketed and retail-packed with the box. You state that this merchandise should be properly classified under subheading 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like. In support of this claim, you cite New York Ruling B82745 which ruled that scented candles poured and fitted into their holders were properly classified as candles under heading 3406, HTS. In that ruling, the candles were found to have imparted the essential character of the article. However, in regard to the subject merchandise, the heart-shaped porcelain box with candle, it has been determined that the essential character is imparted by the porcelain box, thereby precluding consideration of classification under the above subheading. The applicable subheading for this porcelain box with candle 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 Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight- sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. The Department of Commerce has issued scope rulings indicating that candles in the shape of identifiable objects such as animals, numbers, et cetera are outside the scope of the order. In our opinion, the sample candle is not within the scope of the antidumping duty order. 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 George Kalkines at 212-466-5794. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division