The tariff classification of candles in pots and bowls from China.

NY C84130 March 3, 1998 CLA-2-34:RR:NC:SP:236 C84130 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of candles in pots and bowls from China. Dear Mr. Hoffacker: In your letter dated February 10, 1998, on behalf of Lemax Inc., you requested a tariff classification ruling. The submitted samples are as follows: 1. Item #80800D is a scented candle which has been poured into a hand painted porcelain pot. The pot measures 2-3/4 inches in height and 4 inches diameter. 2. Item #80900D is a candle which has been poured into a terra cotta pot. The top of the candle is molded in the shape of a poinsettia colored red and green and extends beyond the rim of the pot. The pot measures 2-5/8 inches in height and 3 inches in diameter. 3. Item #81000D is a scented candle which has been poured into a dolomite lidded container. The container, which measures 3 inches square, is hand painted with flowers. 4. Item #81200D is a scented candle which has been poured into a dolomite container. The container, which measures 2 inches in height and 3-1/4 inches in diameter, is hand painted with bows. 5. Item #81300D is a scented candle which has been poured into a porcelain pearl-glazed fish bowl. The bowl measures 3 inches in height and 4 inches in diameter. Classification is based upon the General Rules of Interpretation. The candles in the pots and bowls are considered composite goods for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". The essential character of the subject articles is imparted by the candles. The applicable subheading for the candles in pots or bowls, items #80800D, #80900D, #81000D, #81200D and #81300D 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 1.2% ad valorem. If the pots and/or bowls were imported without the candles, they would be classified under different subheadings. The Department of Commerce 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 addition, the Department of Commerce has determined that candles molded in the form of certain identifiable objects are not within the scope of the antidumping duty order on petroleum-wax candles from China. In our opinion sample items #80800Dm #81000D, #81200D and #81300D are within the scope of the antidumping duty order. Sample item #80900D is not within the scope of the antidumping duty order. 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 V. Gualario at 212-466-5744. Your samples are being returned as requested. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division