The tariff classification of wax-filled containers, a pillar candle, a ceramic platter and artificial foliage from China.

NY H81627 May 18, 2001 CLA-2-95:RR:NC:SP:222 H81627 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 6702.90.3500; 6912.00.4810; 9505.10.2500 Ms. Rita Pitts Dillard's, Inc. 1600 Cantrell Road Little Rock, AR 72201 RE: The tariff classification of wax-filled containers, a pillar candle, a ceramic platter and artificial foliage from China. Dear Ms. Pitts: In your letter dated May 1, 2001, you request a tariff classification ruling. You submit the following samples: Style #127T2084HD, “Vanilla Scented Wax-Filled Ceramic Mug,” consists of a white colored scented candle poured into a ceramic mug that measures approximately 6” in height and 3-1/2” in diameter at its lip and narrowing to 2-1/2” in diameter at its base. The mug is decorated with painted holly leaves, pine trees, and a seated bear holding hearts, and wrapped in cellophane with artificial foliage (poinsettia leaves with gold colored berries, a pine cone and pine needles, red colored berries and a red colored bow). Style #127T2085HD, “Wax-Filled 3 Wick Festive Planter,” consists of a white colored scented candle poured into a ceramic planter that measures approximately 4” in height and 5-1/2” in diameter and decorated with a Santa Claus, a Christmas tree, a pine tree, and a gift-filled sleigh. The planter is wrapped in plastic with artificial foliage (pinecone, white colored berries, and a white flaked leaf). Style #127T2086HD, “Pillar Candle And Holder,” consists of a white colored pillar candle that measures approximately 6” in height and 3” in diameter, a ceramic platter with a painted two dimensional Santa Claus and fir trees that measures approximately 1” in height x 6-1/2” in width x 9-1/4” in length, and a swag of artificial foliage (poinsettia, gold colored berries, a pine cone, and pine needles) lying on the platter. Although the pillar candle, ceramic platter, and artificial foliage are packaged together, they are not “goods put up for retail sale” as they do not “meet a particular need or carry out a specific activity.” The ceramic platter functions as a candleholder but is not specifically dedicated to the function of a candleholder. A candle is only one of numerous items which the ceramic platter is capable of holding. Therefore, for Customs’ purposes, the goods do not comprise a set and each article will be classified separately. GRI 3 (b) noted. Your samples are being returned upon your request. The applicable subheading for the pillar candle of Style #127T2086HD, “Pillar Candle And Holder,” 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 applicable subheading for the artificial foliage of Style #127T2086HD, “Pillar Candle And Holder,” will be 6702.90.3500, HTS, which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other: of man-made fibers. The rate of duty will be 9 percent ad valorem. The applicable subheading for the ceramic platter of Style #127T2086HD, “Pillar Candle And Holder,” will be 6912.00.4810, HTS, which provides for other ceramic tableware…other than of porcelain or china: other, suitable for food or drink contact. The rate of duty will be 9.8 percent ad valorem. The applicable subheading for Style #127T2084HD, “Vanilla Scented Wax-Filled Ceramic Mug,” Style #127T2085HD, “Wax-Filled 3 Wick Festive Planter,” and the artificial foliage of Style #127T2086HD, “Pillar Candle And Holder,” will be 9505.10.2500, HTS, which provides for ...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free. We are unable to issue rulings on the photographs of Style #127T2067TJ and Style #127T2071TJ. Should you wish a ruling on these styles, please submit samples, the value of each component, and the type of metal the stands are made of with your request. You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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