The tariff classification of a candleholder set from China.

NY G81354 September 28, 2000 CLA-2-94:RR:NC:2:227 G81354 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a candleholder set from China. Dear Ms. Wierbicki: In your letter dated September 6, 2000, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The subject merchandise is a candleholder set, item number PP 213694, that consists of a decorative round-shaped pewter base containing a glass holder with tealight candle. The pewter base features a filigree-like design and measures approximately 2 inches at its highest point with an opened bottom measuring about 2 inches in diameter. The decorative base is designed to hold a cylindrical-shaped glass holder, containing a tealight candle, that measures about 2 ½ inches in height with an open top and a base diameter of 1 ¾ inches. You primarily contend that the subject merchandise is properly classified under subheading 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. In considering whether the instant merchandise is subject to classification in heading 8306, HTS, the Explanatory Note to that heading states: These household or domestic articles are generally designed essentially to serve useful purposes, and any decoration is usually secondary so as not to impair the usefulness. If, therefore, such decorated articles serve a useful purpose no less efficiently than their plainer counterparts, they are classified as domestic goods rather than in this group. On the other hand, if the usefulness of the article is clearly subordinate to its ornamental or fancy character, it should be classified in this group, for example, trays so heavily embossed that their usefulness is virtually nullified; ornaments incorporating a purely incidental tray or container usable as a trinket dish or ash-tray; and miniatures having no genuine utility value (miniature kitchen utensils). An article is not a decorative article simply by virtue of a fancy appearance. The use of the glass is in no way impaired or even affected by the ornamental holder. The use of the item is not subordinate to the decorative effect in the manner defined by the Explanatory Note. The use is not “virtually nullified,” nor is the glass purely incidental. Therefore, consideration of classification under heading 8306, HTS, is precluded. The applicable subheading for this candleholder set will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. 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 tealight candle included in this set is 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