The tariff classification of a candle holder with tray from China

N285499 April 28, 2017 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. David Prata GEODIS/Freight Forwarding at CVS Health Mail Code 5055 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a candle holder with tray from China Dear Mr. Prata: In your letter dated April 18, 2017, you requested a tariff classification ruling. The submitted sample will be returned per your request. The product under consideration, identified as CVS item number 603852, is described as a “3-pc. Candle Holder with Tray.” It comprises three LED tea-light candles, three frosted glass vessels, three iron vessels that fit within the glass vessels, and a tray made of medium density fiberboard. Each iron vessel is die-cut in front and back with one of the following words: “Love,” “Live,” and “Laugh.” When assembled, the light from the LED candles illuminates the die-cut words in the iron vessel. The LED candles, glass candleholders, iron vessels and wood tray are each classifiable in separate tariff headings; are put up together to serve a common decorative purpose; and are imported in a manner ready for sale without repacking. Accordingly, they constitute "goods put up in sets for retail sale" and will be classified together. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, we find that the die-cut iron vessel, which allows light to shine through the decorative lettering, imparts the essential character to the set. As such, the set is classified by application of GRI 3(b), according to its metal component. The applicable subheading for the “3-pc. Candle Holder with Tray” will be 8306.29.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. 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 Barbara Kaiser at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division