The tariff classification of a candleholder from China with candle from Taiwan or China.

NY F81416 January 20, 2000 CLA-2-94:RR:NC:2:227 F81416 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Arlen T. Epstein Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a candleholder from China with candle from Taiwan or China. Dear Mr. Epstein: In your letter dated January 3, 2000, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is the Single Ceramic Holder with T-Lite (item number PP 1002681) that consists of a square-shaped ceramic candleholder. This holder measures approximately 3 by 3 inches along its top portion and tapers down an inch to a square-shaped base measuring nearly 2 by 2 inches. It also features a hollowed circular-shaped top opening, measuring about 1 ¾ inches in diameter, that contains a tealight candle measuring 1 ¼ inches in diameter by ¾ inch in height. It has been determined that the subject merchandise is a set with the essential character of the article, in noting Generalized Rule of Interpretation 3(b), being imparted by the candleholder. The applicable subheading for this candleholder set will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem. It is noted that the candle, when originating in Taiwan, will be shipped to China in order to be repackaged with the candleholder, originating in China, for U.S. retail purposes. If the candle is individually wrapped and marked “Made in Taiwan” with the same reference of marking on the outside container, it should not be subject to antidumping duties upon importation into the United States. In this regard, you should submit proper documentation verifying the country of origin of the candles upon importation of the merchandise. The Department of Commerce has determined that candles in the following shapes: tapers, spirals, straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are subject to the Antidumping Act on petroleum wax candles from China. Therefore, when the candle originates in China and is retail packed with this candleholder, it is our opinion that the candle is 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 George Kalkines at 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division