The tariff classification of a wood cabinet containing candles from China

NY H88933 April 11, 2002 CLA-2-44:RR:NC:2:230 H88933 CATEGORY: Classification TARIFF NO.: 4420.90.8000; 3406.00.0000 Ms JoAnn Benson Polardreams International Ltd. 1948 Highway 1 North Fairfield, IA 52556 RE: The tariff classification of a wood cabinet containing candles from China Dear Ms. Benson: In your letter dated March 7, 2002 you requested a tariff classification ruling. The ruling was requested on a product identified as your LC228 Candle Gift Set. A photograph of the product and a diagram of the cabinet were submitted. The set consists of a wooden cabinet and a collection of candles. The cabinet is 13-3/4” high, 9-1/2” wide and 3-11/16” deep. It is composed of three wooden shelves behind a wood framed glass door. The top shelf contains three small pillar candles inside glass candleholders. The middle shelf contains three poured candles in glass holders. The bottom shelf contains candles without holders. The candles consist of two medium pillar candles and four packaged votive candles. Although sold as a set, the LC 228 Candle Gift Set is not classifiable as a set. The cabinet and the candles are not designed to meet a particular need or carry out a specific activity together. They are distinct articles with separate functions and are classifiable separately. The applicable subheading for the wood cabinet will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. The applicable subheading for the candles without holders will be 3406.00.0000, HTSUSA, which provides for candles, tapers and the like. The rate of duty will be free. You have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). 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. 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. Your inquiry does not provide enough information for us to give a classification ruling on the candles in the glass holders. Your request for a classification ruling for these products should include a sample of each type and the value of each of the glass holders. When this information is available, you may wish to consider resubmission of your request for a ruling for these particular products. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division