The tariff classification of a wooden caddy with candles from China

NY H80200 May 24, 2001 CLA-2-44:RR:NC:2:230 H80200 CATEGORY: Classification TARIFF NO.: 4420.90.8000; 3406.00.0000 Ms. JoAnn Benson Polardreams International Ltd. 1948 Hwy. 1 North Fairfield, IA 52556 RE: The tariff classification of a wooden caddy with candles from China Dear Ms. Benson: In your letter dated April 24, 2001 you requested a tariff classification ruling. The ruling was requested on a product described as a wooden caddy filled with candles, item number KC43. A sample of the product was submitted. It consists of a wood carrying tray with three candles. The components will be packed, imported and sold together. The caddy is a carrier with a tray bottom, tall ends and a rigid bar handle across the top. It measures approximately 13” long by 4-1/2” wide by 2” high at the sides of the tray and 7-1/2” high at the ends. The caddy is made of smoothly finished ¼” thick solid wood. It is suitable for use as a carrier or tray for holding a variety of articles. The three candles are spherical in shape and measure approximately 3” in diameter. They have colorful patterned designs and pictures on the outside. Each candle is individually packed in a cardboard tray with a clear plastic top and contains a note tag with instructions on its use. The three candles with their packaging fill the space of the caddy. A printed paper wrapper is folded around the bottom and sides of the caddy. The wrapper includes a warning not to use the candles in the carrier. Although sold together, the caddy and the candles are not classifiable together as a set. They are not designed to meet a particular need or carry out a specific activity together. Consequently, the caddy and the candles are classifiable separately. The applicable subheading for the wooden caddy will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. The applicable subheading for the spherical candles will be 3406.00.0000, HTSUSA, which provides for candles, tapers and the like. The rate of duty will be free. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 Paul Garretto at 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division