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The tariff classification of a boxed aroma burner gift set from China, India and Taiwan
Issued May 20, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E81091 (May 20, 1999)
Tariff classification
HTS codes: 7417.00.0000
Headings: 7417
Product description
The merchandise is a boxed gift set of a burner and its supplies. The set consists of a brass burner stand with a glass dish, a tealight candle, and essential oils in vials, packed in a fitted, be-ribboned rosewood box. The items in the set are from various countries, but, most importantly, the candle’s country of origin is China.
CBP rationale
The applicable subheading for the gift set will be 7417.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cooking and heating apparatus of a kind used for domestic purposes, non-electric, of copper.
Full text
NY E81091 May 20, 1999 CLA-2-74:RR:NC:N1:113 E81091 CATEGORY: Classification TARIFF NO.: 7417.00.0000 Ms. Helen Newell Polardreams International, Ltd. 1948 Hwy North Fairfield, IA 52556 RE: The tariff classification of a boxed aroma burner gift set from China, India and Taiwan Dear Ms. Newell: In your letter dated April 22, 1999, you requested a tariff classification ruling. The merchandise is a boxed gift set of a burner and its supplies. The set consists of a brass burner stand with a glass dish, a tealight candle, and essential oils in vials, packed in a fitted, be-ribboned rosewood box. The items in the set are from various countries, but, most importantly, the candle’s country of origin is China. The applicable subheading for the gift set will be 7417.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cooking and heating apparatus of a kind used for domestic purposes, non-electric, of copper. The rate of duty will be 3 percent ad valorem. 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. In our opinion, the candle is within the scope of this 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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