CLA-2-76:OT:RR:NC:N4:422
Mr. Paul Dittmeier
70 South Glen Road
Kinnelon, NJ 07405
RE: The tariff classification of candles and candle sleeves from China
Dear Mr. Dittmeier:
In your letter dated September 7, 2014, you requested a tariff classification ruling.
The two submitted samples are each identified as an FTC Forever Tall Candle. When imported, the two articles will be packaged together for retail sale. Each consists of a 12” white-painted cylindrical aluminum candle sleeve that has an aperture at the top which exposes the wick of a candle that is loaded within the sleeve. The candle sits on top of a cylindrical aluminum plunger type component that is housed within the sleeve. Within the plunger is a spring that advances the candle as the candle is depleted. A rubber grip on the bottom of the sleeve is designed to be twisted, which releases the plunger from the sleeve to allow for replacing the candle when it is completely depleted.
You have suggested that the aluminum candle sleeve is correctly classified in subheading 9405.50.4000. However, we do not agree that the aluminum candle sleeve is correctly classified in the subheading that you have suggested. Subheading 9405.50.4000 provides for lamps and lighting fittings…non-electrical lamps and lighting fittings: other: other. This item is an aluminum insert (sleeve) that contains a candle and is designed to be inserted into a candle holder, which is not included in the importation. As imported, the aluminum sleeve cannot support or stabilize the candle. Therefore it cannot be regarded as a lamp or lighting fitting of heading 9405.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The candle will eventually burn to a point of complete depletion while the aluminum sleeve can be refilled with another candle which is sold separately. Therefore, it is the opinion of this office that the aluminum sleeve provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the FTC Forever Tall Candle will be 7615.10.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of aluminum…:…other household articles…: other: other. The rate of duty will be 3.1 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/.
Candles from China may be subject to antidumping duties under the Antidumping Duty Order on Petroleum Wax Candles from the People’s Republic of China. Written decisions regarding the scope of antidumping orders are issued by the Department of Commerce (DOC) and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 1401 Constitution Avenue NW, Washington, DC 20230. For further information visit www.enforcement.trade.gov/site-index.html (scroll down to “Scope Information” and then click on “How to request a Scope Ruling”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and Countervailing Duty" on the lower right hand side under "Investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division