Tariff classification of a candle in a glass holder from China.

N338207 March 7, 2024 CLA-2-34:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Melissa Lehmann-Theodorakatos M. Z. Berger and Co., Inc. 353 Lexington Avenue New York, NY 10016 RE:      Tariff classification of a candle in a glass holder from China.   Dear Ms. Lehmann-Theodorakatos: In your letter received on February 13, 2024, you requested a tariff classification ruling. Images were provided in lieu of a sample. The product under consideration is described as a “Glass Soy Candle Holder.” It consists of a glass holder base filled with a poured soy wax candle with a cotton wick, and a decorative glass dome that fits entirely over the base. You indicate the dome adds a decorative appeal to the candle and can be used to extinguish the flame. The dome will include printed character graphics. In the example provided, it featured the Disney animated character “Stitch” with tropical plant leaves and flowers. The candle itself is unscented and non-colored. We hold the opinion that the candle would impart the essential character to this product, General Rule of Interpretation 3(b) noted. The applicable subheading for this candle in a glass holder will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[c]andles, tapers and the like.” The general rate of duty is 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 at https://hts.usitc.gov/current. As this product is from China and you indicate it contains petroleum wax, it may be subject to antidumping duties under the Antidumping Duty Order on Petroleum Wax Candles from the People’s Republic of China, case A-570-504. Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP).  General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties.  The ITA’s “Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request” is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf Your product may be subject to prohibition and recall under the laws and regulations administered by the U.S. Consumer Product Safety Commission (CPSC). You are advised to contact the CPSC to determine if your merchandise complies with pertinent safety standards and regulations. Import compliance information may be obtained by contacting the Office of Compliance, Consumer Product Safety Commission, 4330 East West Highway, Bethesda MD 20814-4408, by calling (301) 504-7912 or by e-mail contact through their website at www.cpsc.gov. 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 Title 19, Code of Federal Regulations (CFR), Section 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, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division