The tariff classification of a "Watering Can Candle" from China.
Issued October 19, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8306.29.0000
Headings: 8306
GRI rules applied: GRI 3(b)
Product description
The tariff classification of a "Watering Can Candle" from China.
CBP rationale
The applicable subheading for the "Watering Can Candle" will be 8306.29.0000, Harmonized Tariff Schedule of the United States, which provides for statuettes and other ornaments, of base metal, other.
Full text
NY E88072 October 19, 1999 LA-2-83:RR:NC:MM:113 E88072 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Joseph A. Arria Syratech Corporation 175 McClellan Highway P.O. Box 9114 East Boston, MA 02128-9114 RE: The tariff classification of a "Watering Can Candle" from China. Dear Mr. Arria: In your letter dated September 28, 1999, you request a tariff classification ruling. The sample that you submit, "Watering Can Candle", consists of a scented white colored candle poured into a green colored metal watering can that measures approximately 3-1/2" in height and 3" in diameter. The watering can has a spout that measures approximately 2-3/4" in length x 1/4" in diameter with a 1-1/4" diameter nozzle and a side handle that measures approximately 3" in length and 1/2" 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 "Watering Can Candle" will be 8306.29.0000, Harmonized Tariff Schedule of the United States, 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 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 "Watering Can Candle" is 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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