The tariff classification and marking of candle holders from China with candles from Germany.

NY E80764 April 30, 1999 CLA-2-94:RR:NC:2:227 E80764 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Lynda L. Stickney Pier 1 Imports (U.S.), Inc. P.O. Box 961020 Fort Worth, TX 76161-0020 RE: The tariff classification and marking of candle holders from China with candles from Germany. Dear Ms. Stickney: In your letter dated April 13, 1999, you requested a tariff classification ruling. The subject merchandise consists of two glass candle holders, originating in China, which are designed to contain two ivory tapers, originating in Germany, that are decorated with gold-lacquered stripes in Slovakia. The essential character of the sets, when imported for sale in a retail-packed condition, is imparted by the glass candle holders. The applicable subheading for these glass candle holder sets 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 percent ad valorem. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. §1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 C.F.R. §134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 C.F.R. §134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 C.F.R. §134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. Since the combination of the components (candle holder and candle) does not substantially transform these items into new and different articles of commerce, the instant merchandise should be properly marked, in accordance with the above regulations, to indicate that the glass candle holders are “Made in China” with the candles separately marked “Made in Germany and decorated in Slovakia.” 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division