F87448 F8 Ruling Active

The tariff classification of wax-filled containers from China.

Issued June 5, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000, 9505.10.2500

Headings: 3406, 9505

Product description

The tariff classification of wax-filled containers from China.

CBP rationale

The applicable subheading for samples (1) Gold bow with holly and berries; (2) NOEL in gold with holly and berries; (3) White crest and gold ribbon with holly and berries; (4) Snowflakes, gold ribbon and holly and berries; (5) Snowflakes with holly and berries and the words "Seasons Greetings" will be 9505.10.2500, HTS, which provides for Festive. The applicable subheading for (6) Large snowflakes in center, stars with red dot centers in background will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like.

Full text

NY F87448 June 5, 2000 CLA-2-95:RR:NC:SP:222 F87448 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 3406.00.0000 Ms. Mary E. Keller The A.W. Fenton Company Inc. 1452 Donaldson Road Erlanger, KY 41018-1025 RE: The tariff classification of wax-filled containers from China. Dear Ms. Keller: In your letter dated May 16, 2000, on behalf of your customer, New Creative Enterprise Inc. of Milford, Ohio, you request a tariff classification ruling. You submit samples of six designs of empty cube shaped glass containers that measure approximately 2-1/2" on all sides, which you state will be imported filled with poured wax candles. The designs are as follows: (1) Gold bow with holly and berries; (2) NOEL in gold with holly and berries; (3) White crest and gold ribbon with holly and berries; (4) Snowflakes, gold ribbon and holly and berries; (5) Snowflakes with holly and berries and the words "Seasons Greetings"; (6) Large snowflakes in center, stars with red dot centers in background. The designs are painted on the sides of the containers and cannot be removed without damage to the containers. The applicable subheading for samples (1) Gold bow with holly and berries; (2) NOEL in gold with holly and berries; (3) White crest and gold ribbon with holly and berries; (4) Snowflakes, gold ribbon and holly and berries; (5) Snowflakes with holly and berries and the words "Seasons Greetings" will be 9505.10.2500, HTS, which provides for Festive...Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free. Although (6) Large snowflakes in center, stars with red dot centers in background may be intended as a gift for use during the Christmas Holiday season, it is not in the shape of any motif associated exclusively with the Christmas Holiday season nor is it permanently decorated with such a motif. The candle is not classifiable as a festive article. The applicable subheading for (6) Large snowflakes in center, stars with red dot centers in background 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 Department of Commerce (DOC) 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. The DOC has also determined that candles designed only for use in connection with a holiday or special event are not within the scope of the antidumping duty order. In our opinion, (1) Gold bow with holly and berries; (2) NOEL in gold with holly and berries; (3) White crest and gold ribbon with holly and berries; (4) Snowflakes, gold ribbon and holly and berries; (5) Snowflakes with holly and berries and the words "Seasons Greetings" are not within the scope of the antidumping duty order. (6) Large snowflakes in center, stars with red dot centers in background 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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