CBP Ruling J88800 — Classification of a metal rack with 8 wax candles poured in jars from China.

Tariff classification

Headings: 3406, 7323

Product description

The rack consists of black painted steel, two wooden shelves and a wooden base (9.5”L x 4”W x 14”H). The steel imparts the essential character of the rack. The 8 candles consist of colored wax poured in glass jars or tins of various sizes (3 - 2.33 oz. glass jars with zinc alloy filigree decoration; 3 - 2.96 oz. glass jars with wooden stoppers; and 2 - 5.19 oz. tins with lids). The wax is said to contain less than 50% petroleum. The candle imparts the essential character of each item. 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 each of the 8 wax candles poured in glass jars or tins 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 metal rack will be 7323.99.9060, HTSUS, which provides for table, kitchen or other household articles, and parts thereof, of iron or steel, other, not coated or plated with precious metal, other, other, other.

Full text

NY J88800 September 19, 2003 CLA-2-34:RR:NC:SP:237 J88800 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 7323.99.9060 Ms. Gillian Peirce Polardreams International Ltd. 1100 North 4th Street Fairfield, Iowa 52556 RE: Classification of a metal rack with 8 wax candles poured in jars from China. Dear Ms. Peirce: In your letter dated September 11, 2003 you requested a tariff classification ruling for your MC2068 Candle Gift Set consisting of a metal rack with 8 wax candles. The rack consists of black painted steel, two wooden shelves and a wooden base (9.5”L x 4”W x 14”H). The steel imparts the essential character of the rack. The 8 candles consist of colored wax poured in glass jars or tins of various sizes (3 - 2.33 oz. glass jars with zinc alloy filigree decoration; 3 - 2.96 oz. glass jars with wooden stoppers; and 2 - 5.19 oz. tins with lids). The wax is said to contain less than 50% petroleum. The candle imparts the essential character of each item. 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 each of the 8 wax candles poured in glass jars or tins 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 metal rack will be 7323.99.9060, HTSUS, which provides for table, kitchen or other household articles, and parts thereof, of iron or steel, other, not coated or plated with precious metal, other, other, other. The rate of duty is 3.4 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, pone (202) 482-0162. 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 control number indicated above should be provided with entry documents filed at time 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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