The tariff classification of glass holders with tea light candles from China

NY F87352 May 31, 2000 CLA-2-94:RR:NC:2:227 F87352 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Fernando Escobar Endar Corporation 43195 Business Park Drive Temecula, CA 92590 RE: The tariff classification of glass holders with tea light candles from China Dear Mr. Escobar: In your letter dated May 10, 2000, you requested a tariff classification ruling. The submitted sample, identified as a three piece glass tea light holder set, consists of three glass floater holders and three tea light candles made of petroleum based wax. The glass holder with a tea light candle is designed to float in a glass bowl filled with water. The essential character of the set is imparted by the glass holder. The applicable subheading for the three piece glass tea light holder set will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings. The rate of duty will be 6 percent ad valorem. The Department of Commerce has determined that candles in the following shapes: tapers, spirals, straight-sided dinner candles: rounds, columns, pillars, votives; and various wax-filled containers are subject to the Antidumping Act on petroleum-wax candles from China. In our opinion, the candles 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 George Kalkines at 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division