The tariff classification of flower petal candles and a metal tray from China.

NY F80480 December 10, 1999 CLA-2-34:RR:NC:SP:236 F80480 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 7323.99.9060 Ms. Zabel Citak World Bazaars, Inc. 2400 Yates Avenue Commerce, CA 90040 RE: The tariff classification of flower petal candles and a metal tray from China. Dear Ms. Citak: In your letter dated November 19, 1999, you request a tariff classification ruling. You submit samples and photographs of Item #86547, a metal tray and four colored pillar candles molded with scalloped sides that when viewed from the top resemble a flower with six petals. You state that these items will be imported and packaged as a set for retail sale. The pillar candles measure approximately 6" in height and 3-1/4" in diameter, 4-1/2" in height and 3-1/4" in diameter, 3-1/2" in height and 3-1/4" in diameter and 2-1/2" in height and 3-1/4" in diameter. The metal tray measures approximately 12" in diameter and has a depression in its center that measures approximately 7-1/2" in diameter for placement of the four candles. Both the tray and the candles are made in China. In our opinion, Item #86547, the metal tray and the four candles are not a set for Customs purposes. Therefore, they are classified separately. The applicable subheading for the four candles 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 rate will remain unchanged for the year 2000. The applicable subheading for Item #86547, the metal tray, will be 7323.99.9060, 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, other, other , other. The rate of duty will be 3.4 percent ad valorem. The rate will remain unchanged for the year 2000. 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 four candles, when packaged and sold together, are 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 V. Gualario at 212-637-7062. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division