The tariff classification of a candle in a glass vessel witha metal stand from Mexico.

NY C87481 May 29, 1998 CLA-2:94:RR:NC:2:227 C87481 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Peter J. Fitch Fitch, King and Caffentzis 116 John Street New York, NY 10038 RE: The tariff classification of a candle in a glass vessel with a metal stand from Mexico. Dear Mr. Fitch: In your letter dated May 4, 1998, you requested a tariff classification ruling. The sample submitted will be returned as requested. The article at issue consists of a scented paraffin candle poured into a bowl-shaped glass vessel and a 5 1/4 inch high round metal stand. You state the relative value for each component is $4.14 for the metal stand, $3.64 for the glass vessel and $2.65 to fill the glass vessel with the paraffin and wicks. The paraffin and wick are of United States origin, and the balance of the article is of Mexican origin. You maintain that the article belongs to a class or kind of goods known as candles and that the product should be classified as a candle in subheading 3406.00.00, HTS. In the alternative, you contend that the item should be classified as an ornament of base metal in subheading 8603.29.00, HTS, or as a candle holder in subheading 9405.50.4000, HTS. The marketing information before us indicates the subject article is principally advertised and sold as a lighting fitting. We maintain that the essential character of the product is imparted by the candle holder, not the candle nor the metal stand. The applicable subheading for the subject article will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings. The rate of duty will be 6.3 percent ad valorem. 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 George Kalkines at 212-466-5794. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division