The tariff classification of candles made in Taiwan and artificial foliage and potpourri made in China.

NY G87925 March 16, 2001 CLA-2-34:RR:NC:SP:237 G87925 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 9505.10.2500; 3307.90.0000 Mr. John E. Crabtree C&R Customs Brokers, Inc. 5250 W. Century Blvd., Suite 458 Los Angeles, CA 90045 RE: The tariff classification of candles made in Taiwan and artificial foliage and potpourri made in China. Dear Mr. Crabtree: In your letter dated January 11, 2001, and received in this office, March 7, 2001, on behalf of Nan Sing Chemical Mfg. Co., Ltd. of Taipei, Taiwan, you request a tariff classification ruling. You submit the following photographs: Nan Sing #051011L, Gold Spray Painted Candle, is a gold colored pillar candle that measures approximately 6” in height and 3” in diameter. Nan Sing #051010L, Silver Spray Painted Candle, is a silver colored pillar candle that measures approximately 6” in height and 3” in diameter. Nan Sing #HJ001L, Transparent Hard Jelly Candle, is a solid clear jelly pillar candle that you state is made of 100% resin polymer. Nan Sing #S001, 5 PCS Candle Set, consists of five various colored pillar candles packaged in a box with a raffia tie. Nan Sing #S006, 3 PCS Candle Set, consists of three oval column candles packaged in a rectangular shaped box. Nan Sing #S007, 3 PCS Ice Candle Set, consists of two blue and white colored pillar candles that measure approximately 6” in height and 3” in diameter and are packaged in a square shaped box with a starfish tie. Nan Sing #S013, Candle And Silver Xmas Wreath, consists of a blue colored column candle that measures approximately 3” x 3” x 6” and is placed in the center of a silver colored artificial foliage display of pine needles, leaves, and berries. Nan Sing #S014, Candle And Xmas Wreath, consists of a green colored pillar candle that measures approximately 6” in height and 3” in diameter and is placed in the center of an artificial foliage display of poinsettias, pinecones, berries, leaves, and pine needles. Nan Sing #S002, 4 PCS Candle And Potpourri Set, consists of four red colored pillar candles that measure approximately 4” in height and 4” in diameter and are packaged together with potpourri in a square shaped cardboard box. Nan Sing #S003, 4 PCS Candle And Potpourri Set, consists of four column candles that measure approximately 4” x 4” x 4” and are packaged together with potpourri in a square shaped cardboard box. Nan Sing #S004, 4 PCS Candle And Potpourri Set, consists of four pillar candles that measure approximately 4” in height and 4” in diameter and are packaged together with potpourri in a square shaped cardboard box. Nan Sing #S008, 2 PCS Candle And Potpourri Set, consists of two column candles that measure approximately 3” x 3” x 4” and are packaged together with potpourri in a square shaped cardboard box. You state that all candles are made in Taiwan and then shipped to China for finishing (adding potpourri and artificial foliage) and packaging as sets. However, although Nan Sing #S013, Candle And Silver Xmas Wreath, and Nan Sing #S014, Candle And Xmas Wreath, will be sold together, these are not sets for Customs’ purposes. The items do not meet the qualification of "goods put up in sets for retail sale" as they do not meet a particular need or carry out a specific activity. Therefore, the candles (made in Taiwan) and the artificial foliage (made in China) will be classified separately under their own respective tariff headings. The same holds true for Nan Sing #S002, 4 PCS Candle And Potpourri Set, Nan Sing #S003, 4 PCS Candle And Potpourri Set, Nan Sing #S004, 4 PCS Candle And Potpourri Set, and Nan Sing #S008, 2 PCS Candle And Potpourri Set. These also are not sets for Customs’ purposes. Therefore, the candles (made in Taiwan) and the potpourri (made in China) will be classified separately under their own respective tariff headings. The applicable subheading for Nan Sing #051011L, Gold Spray Painted Candle, Nan Sing #051010L, Silver Spray Painted Candle, Nan Sing #HJ001L, Transparent Hard Jelly Candle, Nan Sing #S001, 5 PCS Candle Set, Nan Sing #S006, 3 PCS Candle Set, Nan Sing #S007, 3 PCS Ice Candle Set, and the candles of Nan Sing #S013, Nan Sing #S014, Nan Sing #S002, Nan Sing #S003, Nan Sing #S004, and Nan Sing #S008 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. We cannot issue a ruling on Nan Sing #S010 without a sample and a value breakdown of each item. The applicable subheading for the artificial foliage of Nan Sing #S013 and Nan Sing #S014 will be 9505.10.2500 HTS, which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free. We cannot issue a ruling on Nan Sing #S016, Nan Sing #S017, and Nan Sing #S018 without samples and a value breakdown of each item. The applicable subheading for the potpourri of Nan Sing #S002, Nan Sing #S003, Nan Sing #S004, and Nan Sing #S008 will be 3307.90.0000, HTS, which provides for Perfumery, cosmetic or toilet preparations, not elsewhere specified or included. The rate of duty will be 5.4 percent ad valorem. We cannot issue a ruling on Nan Sing #S005, Nan Sing #S009, Nan Sing #S011, and Nan Sing #S012 without samples and a value breakdown of each item. Cosmetic and toiletry products may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-3380. You have asked whether these candles are subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. Please note: For future ruling requests, limit merchandise to a maximum five samples/photographs per request. 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 F. Cantone at 212-637-7018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division