CLA-2-94:OT:RR:NC:1:110
Mr. William Baldwin
Joel R. Junker & Associates
435 Martin St., Suite 3060
Blain, WA 98230
RE: The tariff classification of a candle jar from China.
Dear Mr. Baldwin:
In your letter dated August 25, 2008, you requested a tariff classification ruling on behalf of your client, Olympic Mountain and Marine Products.
The merchandise under consideration is the Dome-top Candle Jar, item number 26GJ10DMFR. A sample was submitted with your ruling request and will be returned to you.
The Dome-top Candle Jar is a clear glass article designed for a filled candle, which is a candle produced and used within the same vessel, as defined by the American Society for Testing and Materials (ASTM). Made of clear glass with a floral frosted design, this candle jar is a disposable, cylindrical vessel measuring approximately 4 inches tall with an inside diameter of 3 inches, and is flared approximately ½ inch around the base. The candle jar is imported with a frosted glass lid, which is fitted with a plastic seal designed to contain the fragrance from a scented candle. The candle jar and lid are imported together with a warning label securely affixed to the bottom of the vessel, in accordance with ASTM F2058-00 standards. Once imported, the candle jar and lid are transported directly to a packing plant where it is filled with candle wax and a wick, packaged and labeled for retail sale. Photographs of retail packaging were provided with your ruling request along with test reports indicating that this article was tested and achieved satisfactory performance characteristics in compliance with ASTM F2179-02 standards.
The applicable subheading for the Dome-top Candle Jar, item number 26GJ10DMFR, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.” The general rate of duty will be 6 percent ad valorem.
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 http://www.usitc.gov/tata/hts/.
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 Thomas Campanelli at (646) 733-3016.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division