The tariff classification of a decorative glass article, three floral-shaped candles and a candleholder with tea- light candle from China and/or Taiwan

NY G83708 October 30, 2000 CLA-2-70:RR:NC:2:226 G83708 CATEGORY: Classification TARIFF NO.: 7013.99.5000, 3406.00.0000, 9405.50.4000 Ms. Sandra Kobs Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of a decorative glass article, three floral-shaped candles and a candleholder with tea- light candle from China and/or Taiwan Dear Ms. Kobs: In your letter dated October 23, 2000, you requested a tariff classification ruling. Three representative samples were submitted and will be returned to you as requested. The first sample, item #GL600A/B/C/D, is a set that consists of a frosted green glass bowl and two floating rose-shaped candles. The bowl measures approximately three inches in height and five and one-half inches in diameter at the opening. Each candle measures approximately two and one-half inches in diameter, and is packaged in plastic. According to the information which you submitted, the bowl and floating candles will be packed together for retail sale in their imported condition. The country of origin is China. The glass bowl represents the essential character of this set. You indicated that the unit value of the glass bowl will be $2.10. The applicable subheading for the decorative glass bowl set (item #GL/600A/B/C/D) 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 second sample, item #D315817, is a set of three 3-dimensional floral-shaped candles in pail-shaped metal containers. The metal containers measure approximately two inches in height and two and one-quarter inches in diameter. The floral-shaped candles measure approximately one and one-quarter inches to one and three-quarter inches in diameter. You indicated in your letter that the three floral-shaped flowers in metal containers will be packed together for retail sale in their imported condition. The country of origin is China. The 3-dimensional floral-shaped candles represent the essential character of this set. The applicable subheading for the set of three floral-shaped candles in metal containers (item #D315817) 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 two rose-shaped floating candles in item #GL600 A/B/C/D and the three 3-dimensional floral-shaped candles in item #D315817 are not within the scope of the antidumping duty order. The last sample, item #831676C, is a set that consists of a glass candleholder and a tealight candle. The glass candleholder has a frosted blue bottom half and measures approximately three and one-quarter inches in height and two and one-quarter inches in diameter at the opening. The tealight candle measures approximately three-quarter inches in height and one and one-half inches in diameter. You indicated in your letter that the glass candleholder with tealight candle will be packed together for retail sale in their imported condition. The country of origin is Taiwan. The applicable subheading for the glass candleholder set (item #831676C) will be 9405.50.4000, HTS, which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 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 Jacob Bunin at 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division