CLA-2-73:RR:NC:N1:113 G84632
Ms. Lesa R. Hubbard
J. C. Penney Purchasing Corporation
6501 Legacy Drive
Plano, TX 75024
RE: The tariff classification of pillar candles and holders from China
Dear Ms. Hubbard:
In your letter dated November 16, 2000, you requested a tariff classification ruling.
The samples you provided are pillar candles in metal holders. Item 036-2103 is a pillar candle with three wicks, about 18 inches in diameter and 4 inches in height [46 cm. x 10 cm.] The candle is placed inside a metal-mesh, heart-wire holder that has plastic gems adorned to every other heart. The holder has three ball feet.
Item 036-2105 is a pillar candle with one wick, about 12 inches in diameter and 4 ½ inches in height [30.5 x 11.4 cm.] The candle is placed inside a silver-plated metal holder that has multiple hearts throughout the middle section interconnecting with scrolls along the top and bottom of the holder. Both items will be imported in a cellophane wrapper. The holders are general purpose, utilitarian items.
The applicable subheading for the candle 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 in the year 2000 and will remain unchanged for the year 2001.
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. In our opinion, the above-described samples are within the scope of the antidumping duty order on petroleum wax candles from China.
The applicable subheading for the silver-plated holder will be 7323.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, coated or plated with precious metal, coated or plated with silver. The rate of duty will be free in the year 2000 and will remain unchanged for the year 2001.
The applicable subheading for the unplated holder will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem in the year 2000 and will remain unchanged for the year 2001.
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 James Smyth at 212-637-7008.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division