J85809 J8 Ruling Active

The tariff classification of a votive candle with a candle ring from China.

Issued July 1, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000, 6702.10.2000

Headings: 3406, 6702

Product description

Item# 245673 Votive Candle with a Candle Ring consists of a wax candle poured in a clear votive glass 3”D x 3-3/4H and a ring of plastic fruit and dried pinecones attached to paper wrapped metal wire 7-1/2”D. The items are packed together in a clear acetate box tied with gold ribbon. Your sample is being returned. Although sold as a set, the above items are not considered a set for Customs purposes since they do not meet a particular need or carry out a specific activity. Therefore, each item will be classified separately in its own appropriate heading.

CBP rationale

The applicable subheading for wax candle poured in a glass 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 plastic fruit ring will be 6702.10.2000, HTSUS, which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of plastics: assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.

Full text

NY J85809 July 1, 2003 CLA-2-34:RR:NC:SP:237 J85809 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 6702.10.2000 Ms. Cheryl Santos CVS Pharmacy One CVS Drive Woonsocket, Rhode Island 02895 RE: The tariff classification of a votive candle with a candle ring from China. Dear Ms. Santos: In your letter dated June 17, 2003 you requested a tariff classification ruling. Item# 245673 Votive Candle with a Candle Ring consists of a wax candle poured in a clear votive glass 3”D x 3-3/4H and a ring of plastic fruit and dried pinecones attached to paper wrapped metal wire 7-1/2”D. The items are packed together in a clear acetate box tied with gold ribbon. Your sample is being returned. Although sold as a set, the above items are not considered a set for Customs purposes since they do not meet a particular need or carry out a specific activity. Therefore, each item will be classified separately in its own appropriate heading. The applicable subheading for wax candle poured in a glass 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 plastic fruit ring will be 6702.10.2000, HTSUS, which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of plastics: assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods. The rate of duty is 8.4 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 St. and Constitution Ave. NW, Washington, DC 20230, phone (202) 482-0961. 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 should be provided with the entry documents filed at the time merchandise is imported. If you have any questions on 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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