CLA-2-34:RR:NC:SP:237 G85945
Ms. Tawnya R. Wojciechowski
Sheppard, Mullin, Richter & Hampton, L.L.P.
Fourth Floor
650 Town Center Drive
Costa Mesa, CA 92626-1925
RE: The tariff classification of candles and a wax bowl from China.
Dear Ms. Wojciechowski:
In your letter dated December 20, 2000, on behalf of your client, Palm Beach Home Accents, you request a tariff classification ruling.
You submit the following photographs and samples:
Item #1, The Holiday Flower Pot, is a red colored candle molded in the shape of a flower pot that measures approximately 3-1/2" in height and 3-1/2" at its widest diameter. The candle is decorated with a molded green colored wax bow.
Item #2, Christmas Tree, is a red colored scented candle molded in the shape of a fir tree that measures approximately 10" in height and is decorated with a molded gold colored wax garland.
You also submitted "The Vanity Set", which consists of three candles and a large wax bowl. Although you indicate that these items will be sold together, the items do not meet the qualification of "goods put up in sets for retail sale" as they are not put up together to meet a particular need or carry out a specific activity. GRI 3(b) noted. Therefore, the candles and the large wax bowl will be classified separately as follows:
Item #3, The Sphere, is a white colored scented candle molded in the shape of a sphere that measures approximately 3-1/2" in diameter and is decorated with a flower design.
Item #4, The Small Vase, is a white colored scented column candle that measures approximately 5" in height and 2-3/4" in width, tapering to 1-1/2" at its base. It is decorated with a flower design.
Item #5, The Large Vase, is a white colored scented column candle that measures approximately 6" in height and 3-1/2" in width, tapering to 2-1/2" at its base. It is decorated with a flower design.
Item #6, The Wax Bowl, is a white colored scented wax bowl (with no wick) that measures approximately 4" in height and 10-1/2" in diameter and is decorated with a flower design.
The applicable subheading for Item #1, The Holiday Flower Pot, Item #3, The Sphere, Item #4, The Small Vase, and Item #5, The Large Vase, will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be free.
The applicable subheading for Item #2, Christmas Tree, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.
The applicable subheading for Item #6, The Wax Bowl, will be 9602.00.4000, HTS, which provides for Worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: Molded or carved articles of wax. The rate of duty will be 1.8 percent ad valorem.
The Department of Commerce (DOC) has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight sided dinner candles; rounds, columns, pillars, votives; and various wax filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. The DOC has also determined that candles molded in the shape of certain identifiable objects, such as an animal or a number, are not within the scope of the antidumping duty order. In our opinion, Item #4, The Small Vase, and Item #5, The Large Vase, are within the scope of the antidumping duty order. Item #1, The Holiday Flower Pot, Item #2, Christmas Tree, and Item #6, The Wax Bowl, are not within the scope of the antidumping duty order on petroleum wax candles from China.
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 F. Cantone at 212-637-7018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division