The tariff classification of candles, ornamental ceramic articles, and wooden containers from China.

NY E87539 October 13, 1999 LA-2-34:RR:NC:SP:236 E87539 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 6913.90.5000; 4420.90.8000; 7323.99.9060 Ms. Andrea C. Pigott Tower Group International 6730 Middlebelt Road Romulus, MI 48174-2039 RE: The tariff classification of candles, ornamental ceramic articles, and wooden containers from China. Dear Ms. Pigott: In your letter dated September 9, 1999, on behalf of your client, Crazy Mountain Imports, you request a tariff classification ruling. You submit the samples described below: 1. Item #1 "Decal Candle" is a white colored pillar candle that measures approximately 3" in height and 3" in diameter. 2. Item #C5261 "Candle with Ceramic Holder" consists of a white colored pillar candle and a ceramic holder with a removable lid. The pillar candle measures approximately 3" in height and 3" in diameter. The ceramic holder measures approximately 4" in height and 3-1/2" in diameter and has painted birdhouses on its blue exterior. The lid is made of wood and measures approximately 4" in diameter and 1/2" in thickness. 3. Item #C5200-F "Small White Picket Fence with 3 Tealights, Small Flower Pot and Kitten" consists of three tea light candles, a terra-cotta flower pot and a square-shaped wooden container. The three white colored tea light candles in metal containers measure approximately 3/4" in height and 1-1/2" in diameter. The terra-cotta flower pot measures approximately 2" in height and 2-1/4" in diameter at its lip, tapering to 1-1/4" at its base. The flower pot is decorated with the image of a kitten painted on its side. The square-shaped container is made of wood and is constructed to resemble a white colored picket fence with slats on all sides. It is decorated with a wood image of a kitten affixed on one side and measures approximately 2-3/4" in height and 3-1/2" square. 4. Item #C5185 "Metal Carrying Case With Three Ceramic Holders and 3 Pillar Candles" consists of three white colored ceramic containers with flower designs and three white colored pillar candles in a rectangular-shaped metal carrying case. The ceramic containers measure approximately 2-1/2" in height and 2-1/2" in diameter at their lip, tapering to 1-3/4" at their base. The three white colored pillar candles measure approximately 2" in height and 1-3/4" at their lip, tapering to 1-1/4" at their base. 5. Item #C5165 "Large White Picket Fence with 2 Metal Flower Pot Holders and 2 Pillar Candles" consists of two yellow colored pillar candles, two flower pot-shaped metal containers and a container made of wood that is constructed to resemble a white picket fence. The pillar candles measure approximately 2" in height and 1-1/2" in diameter. The metal containers measure approximately 2-1/4" in height and 2-1/4" in diameter at their lip, tapering to 1-1/2" at their base. One container has a leaf entwined picket fence painted on its side, the other container has two flowers and two ladybugs painted on its side. The wood container is square-shaped and is constructed to resemble a white colored picket fence with pointed slats on all sides. It measures approximately 3-3/4" in height and 5-1/2" square. In our opinion, Items #C5261, #C5200-F, #C5185 and #C5165 are not sets for Customs purposes. Therefore, their components are classified separately. The applicable subheading for the above described candle samples 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. The applicable subheading for the ceramic container of Item #C5261, the flower pot of Item #C5200-F and the three ceramic containers of Item #C5185 will be 6913.90.5000, HTS, which provides for other ornamental ceramic articles not of porcelain or china. The rate of duty will be 6 percent ad valorem. The applicable subheading for the small picket fence wooden container of Item #C5200-F and the large picket fence wooden container of Item #C5165 will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2% ad valorem. The applicable subheading for the metal containers of Item #C5165 will be 7323.99.9060, HTS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent. We are unable to issue a binding ruling on the metal carrying case in Item #C5185 based on the information submitted. Should you wish to obtain a binding ruling on this metal carrying case, please submit a component breakdown indicating the different types of metals used in the carrying case, including the mesh. 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 our opinion, the candles in the above described items are within the scope of the antidumping duty order on petroleum wax candles from China. 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 212-637-7062. Your samples will be returned under separate cover. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division