CLA-2 CO:R:G:F 951021 STB
Mr. Joel K. Simon
One World Trade Center
Suite 3371
New York, N.Y. 10048
RE: Candle Poured into Metal, Heart-Shaped Container
Dear Mr. Simon:
This is in response to your inquiry of December 16, 1991,
concerning the tariff classification of an item to be imported
from Hong Kong that consists of a decorated heart-shaped
container filled with a scented candle. A sample was submitted
with your inquiry.
FACTS:
The submitted sample consists of a decorated, heart-shaped
base metal container that is filled with a scented candle. The
container, which you believe is coated with tin, measures
approximately 2 inches at its widest point, 2-1/4 inches in
length and 3/4 inches in thickness. The merchandise is
identified as item number W05097.
ISSUES:
Whether the candle and tin-plated container should be
classified together based on essential character or whether they
should be classified separately?
If the items are classified together, which item imparts the
essential character to the whole?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is made in accordance with the
General Rules of Interpretation (GRI's). The systematic detail
of the harmonized system is such that virtually all goods are
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classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
section or chapter notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may
then be applied. The Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
The item appears to be a composite good not classifiable
solely on the basis of GRI 1 because the components, the candle
and holder, are classifiable in different headings. GRI 3
provides guidance on the classification of composite goods. You
contend, however, that GRI 3 is not applicable because of GRI
5(a). The GRI's under consideration are set out below. First,
however, we note that GRI 3(a) is ruled out because the two
headings under consideration only apply to part of the composite
good, one heading for the candle and one for the holder.
Therefore, according to GRI 3(a), the headings are regarded as
equally specific and one cannot be chosen over another. We next
refer to GRI 3(b) which states:
(b) Mixtures, composite goods consisting of different
materials or made up of different components,
and goods put up in sets for retail sale, which
cannot be classified by reference to 3(a), shall
be classified as if they consisted of the material
or component which gives them their essential
character, insofar as this criterion is
applicable.
GRI 5(a) states as follows:
(a) Camera cases, musical instrument cases, gun
cases, drawing instrument cases, necklace cases
and similar containers, specially shaped or fitted
to contain a specific article or set of articles,
suitable for long-term use and entered with the
articles for which they are intended, shall be
classified with such articles when of a kind
normally sold therewith. The rule does not,
however, apply to containers which give the whole
its essential character.
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Explanatory Note (III) to GRI 5(a) states:
(III) Examples of containers not covered by this Rule
are containers such as a silver caddy containing
tea, or an ornamental ceramic bowl containing
sweets.
You contend that "[T]he candle can be equated with the tea
and sweets in that, once it is used up, the substantial container
can be used for other purposes. Some of these uses are to hold
vitamins, pills, jewelry such as rings and earrings, buttons,
pins and other small articles."
We disagree. It is our determination that GRI 5(a) does not
prevent the classification of the container with the candle under
GRI 3(b). GRI 5(a) states only that containers are not required
to be classified with the merchandise with which they are sold
when the containers "give the whole its essential character." We
conclude that the small, light and inexpensive tin-plated
container does not impart the essential character to this
merchandise. The examples provided in EN 5(a)(III) are instances
of relatively expensive containers filled with inexpensive
perishable goods so that the containers are apt to provide the
essential character to the whole. This interpretation of GRI
5(a) is echoed in a scholarly work concerning Customs law which
uses even more clear-cut examples in stating as follows:
For example, a Tiffany glass bowl filled with
popcorn and a Baccarat crystal wine decanter
filled with cheap wine would not normally be
considered the usual containers for such items.
The disparity between the cost of the containers
and their contents and the likelihood that the
containers in these examples would be reused would
indicate that the containers give the units their
essential character. Therefore, the Tiffany bowl and
the Baccarat decanter would be classified separately
from the popcorn and wine, respectively. Import
Practice, Second Edition, Customs and Trade Law,
David Serko, 1991, Practising Law Institute, pp.89-90.
Such disparity is not present here. In fact, we conclude
that the candle, because of its central role in relation to the
use of the merchandise, imparts the essential character to the
whole. While the container may have some use after the candle is
spent, such use would be a minor, fugitive use, not the type of
use contemplated by GRI 5(a). The item is marketed as a
decorated, scented candle, complete with holder, and not
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according to the possible future use that may be made of the
small tin when the candle is used up. The determination that
the candle and tin are classified together and that the candle
imparts the essential character is in accord with prior Customs
rulings New York Ruling Letter (NYRL) 862101, dated April 17,
1991, and NYRL 838552, April 11, 1989. These rulings concerned
scented candles poured into metal tins, which is a very common
method of marketing candles.
HOLDING:
The candle and holder are classified together in subheading
3406.00.0000, HTSUSA, the provision for candles, tapers and the
like, dutiable at the general column one rate of 5.8% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division