The tariff classification of a Novelty Cake Candle and a Novelty Lamp Candle from China.

NY G89204 April 17, 2001 CLA-2-34:RR:NC:SP:237 G89204 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Stephen Wong Oceanland Service Inc. P.O. Box 1249 8054 E. Garvey Avenue #200 Rosemead, CA 91770 RE: The tariff classification of a Novelty Cake Candle and a Novelty Lamp Candle from China. Dear Mr. Wong: In your letter dated April 6, 2001, on behalf of your client, Intercon Merchandising, Inc., you request a tariff classification ruling. You submit the following samples: Novelty Cake Candle is a three wick white colored scented candle molded in the shape of a cake that measures approximately 4-1/2” in height and 7” in diameter and is shrink wrapped in plastic. Novelty Lamp Candle consists of a white colored candle poured into a white colored wax container molded in the shape of a four sided pyramid lamp shade that measures approximately 4-1/2” in height and 8” at the base and is decorated with an embedded flower on each side. The base of the container has an embedded circular shaped metal plate that measures approximately 5” in diameter and has a threaded hole for insertion of a metal stand that measures approximately 9” in height and 4” square at its base. Classification is based upon the General Rules of Interpretation. The Novelty Lamp Candle is considered a set for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character.” This office finds that the essential character of the subject article is imparted by the candle. The applicable subheading for the Novelty Cake Candle and Novelty Lamp Candle 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. 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 F. Cantone at 212-637-7018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division