The tariff classification of a wax jack-o’-lantern with tealight candle from China.

NY G88430 March 16, 2001 CLA-2-95:RR:NC:SP:225 G88430 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Magnolia Ma Premier Candle Corporation 1255 Fewster Drive Mississauga, ON L4W 1A3 Canada RE: The tariff classification of a wax jack-o’-lantern with tealight candle from China. Dear Ms. Ma: In your letter dated March 7, 2001, you request a tariff classification ruling. The photograph that you submit, Wax Pumpkin Luminary With Tealight Candle, consists of an orange colored three dimensional wax jack-o’-lantern that measures approximately 3-1/2” in height and 4-3/4” in diameter and an unscented tealight candle. The wax jack-o’-lantern has a depression in its interior for placement of the tealight candle. Classification is based upon the General Rules of Interpretation. The Wax Pumpkin Luminary With Tealight Candle is considered a set for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character.” This office finds that the essential character of the subject article is imparted by the wax jack-o’-lantern. The applicable subheading for the Wax Pumpkin Luminary With Tealight Candle will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other. The rate of duty will be free. 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 Alice Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division