CLA-2-59:OT:RR:NC:N3:350
Krisanne Fischer
c/o Bernadette Placido-mail code 232
Customs Compliance
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380
RE: The tariff classification of a “Magical Floating Water Candles” kit from the United Kingdom
Dear Ms. Fischer:
In your letter dated August 9, 2017, you requested a tariff classification ruling. A sample of the kit was provided. The sample is being returned at your request, less those portions destroyed in testing or retained for file purposes.
The QVC Item Number H213481 Aromaglow Magical Floating Water Candles kit consists of a small box containing 150 cotton woven wicks, 15 heart-shaped plastic floats, 3 bottles of liquid coloring and a small folded one-page instruction booklet. According to the literature provided, “water candles provide a soft romantic light, they have many uses and are ideal for home use/weddings and parties.” To use this kit, one would fill a glass container (not provided in the kit) three-fourths full with water, adding a few drops of color “to create a lively, magical atmosphere.” “Then pour your desired cooking oil into the water; you only need 1cm of oil floating on the surface of the water.” Place the wick into the center of the plastic float, allowing time for the wick to absorb the cooking oil before lighting. The instructions emphatically state that only cooking oil (vegetable or olive oil) should be used, not lamp oil or a petroleum-based product. We note that although this kit is called a “water candle” kit, as imported and packaged it contains neither candles nor oil. According to the sample provided, it appears that the components will be imported as a kit packed for retail sale at the time of importation.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The cotton woven wicks, the plastic heart-shaped floats, the bottles of coloring and the instruction booklet would all be classified in different headings. This office considers the kits to be sets for tariff purposes in accordance with the criteria set out above, with the essential character imparted by the wicks.
In your letter, you suggest that these kits be classified as plastic parts of lamps or lighting fittings under subheading 9405.92.0000, Harmonized Tariff Schedule of the United States (HTSUS).
Heading 9405 covers Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included:
The Explanatory Notes (ENs) to Chapter 9405 states, in pertinent part, “This Chapter only covers parts, whether or not in the rough, of the goods of headings 94.01 to 94.03 and 94.05, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere.”
This office is of the opinion that the “Magical Floating Water Candles” kit does not meet the parts’ description of heading 9405, HTSUS. Therefore, classification under subheading 9405.92.0000, HTSUS, would not apply.
The applicable subheading for QVC Item Number H213481 Aromaglow Magical Floating Water Candles will be 5908.00.0000, HTSUS, which provides for Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated. The rate of duty will be 3.4% 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 https://hts.usitc.gov/current.
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 Maribeth Dunajski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division