The tariff classification of a decorative glass article and a poured-wax candle in a glass holder from China

NY G81462 September 27, 2000 CLA-2-70:RR:NC:2:226 G81462 CATEGORY: Classification TARIFF NO.: 7013.99.5000, 3406.00.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a decorative glass article and a poured-wax candle in a glass holder from China Dear Mr. Hoffacker: In your letter dated September 11, 2000, on behalf of your client, Consolidated Stores, Inc., you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested. The subject article, which is identified as item #HG1107, is a decorative glass jar that measures approximately seven inches in height and two and one-half inches at the opening. The jar features a hand-painted beehive motif on the exterior surface. A twine bow is tied to the neck of the jar. A poured-wax candle in a glass holder is included with the decorative glass article. It measures approximately two inches in height and two and one-half inches in diameter at the top. You indicated in your letter that the unit value of the hand-painted glass article is less than $3.00. The applicable subheading for the decorative glass article will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: other: valued over $0.30 but not over $3.00 each. The rate of duty will be 30 percent ad valorem. The applicable subheading for the poured-wax candle in glass holder that is imported with the above decorative glass jar will be 3406.00.0000, HTS, which provides for candles, tapers and the like. The rate of duty will be free. 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 poured-wax candle in glass holder 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 Jacob Bunin at 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division