Classification of three glass candle sets from China.
Issued March 6, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000, 9405.50.4000
Product description
Your samples are being returned. Item GZ0409 is described as a three-piece nautical glass candle set. Three large blue and white layered pillar candles measure 3in. dia. x 6in. high, 3in. dia. x 4in. high and 2in. dia. x 3in. high and consist of 55 percent palm oil wax and 45 percent paraffin wax (value $1.76). A small clear-glass stand with blue rim measures 9-1/2in. dia. x 3/4in. high (value $1.60). The set includes a pack of decorative sand and three small plastic seashell ornaments (value $0.45). The essential character of the set is imparted by the candles. Item GFF238AR is described as a glass floating candle set. Two larger globe-shaped clear glass bowls measure 4-1/2in. dia. x 4in. high with a 3-1/2in. opening. Two smaller cone-shaped clear glass bowls measure 4-1/2in. dia. x 4in. high. with a 4-1/2in. opening. Two pink, three-dimensional, rose-shaped floating candles measure 2in. wide x 1in. high and consist of 100 percent paraffin wax. Four pink, artificial textile roses measure 2-1/2in. wide x 2in. high. The larger bowl is filled with water and decorated with two artificial flowers. The smaller bowl is placed in the larger bowl and filled with water to hold the floating candle. The essential character of the set is imparted by the candle holder. Item GFF238AH is identical to GFF238AR except for the candles, which are blue, three-dimensional and hydrangea-shaped; and the flowers, which are blue, artificial textile hydrangeas. The essential character of the set is imparted by the candle holder.
CBP rationale
The applicable subheading for the three-piece nautical glass candle set will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The applicable subheading for the glass floating candle sets will be 9405.50.4000, HTSUS, which provides for other non-electrical lamps and lighting fittings, other.
Full text
NY H88956 March 6, 2002 CLA-2-34:RR:NC:SP:237 H88956 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 9405.50.4000 Ms. Camille Montante Fritz, A UPS Company 150-20 132nd Avenue Jamaica, New York 11434 RE: Classification of three glass candle sets from China. Dear Ms. Montante: In your letter of February 28, 2002 on behalf of Libra Pacific LLC, you requested a tariff classification ruling on three glass candle sets. Your samples are being returned. Item GZ0409 is described as a three-piece nautical glass candle set. Three large blue and white layered pillar candles measure 3in. dia. x 6in. high, 3in. dia. x 4in. high and 2in. dia. x 3in. high and consist of 55 percent palm oil wax and 45 percent paraffin wax (value $1.76). A small clear-glass stand with blue rim measures 9-1/2in. dia. x 3/4in. high (value $1.60). The set includes a pack of decorative sand and three small plastic seashell ornaments (value $0.45). The essential character of the set is imparted by the candles. Item GFF238AR is described as a glass floating candle set. Two larger globe-shaped clear glass bowls measure 4-1/2in. dia. x 4in. high with a 3-1/2in. opening. Two smaller cone-shaped clear glass bowls measure 4-1/2in. dia. x 4in. high. with a 4-1/2in. opening. Two pink, three-dimensional, rose-shaped floating candles measure 2in. wide x 1in. high and consist of 100 percent paraffin wax. Four pink, artificial textile roses measure 2-1/2in. wide x 2in. high. The larger bowl is filled with water and decorated with two artificial flowers. The smaller bowl is placed in the larger bowl and filled with water to hold the floating candle. The essential character of the set is imparted by the candle holder. Item GFF238AH is identical to GFF238AR except for the candles, which are blue, three-dimensional and hydrangea-shaped; and the flowers, which are blue, artificial textile hydrangeas. The essential character of the set is imparted by the candle holder. The applicable subheading for the three-piece nautical glass candle set will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty is free. The applicable subheading for the glass floating candle sets will be 9405.50.4000, HTSUS, which provides for other non-electrical lamps and lighting fittings, other. The rate of duty is 6 percent ad valorem. Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th Street and Constitution Avenue, N.W., Washington, DC 20230, telephone number (202) 482-4106. 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. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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