The tariff classification and status under the North American Free Trade Agreement (NAFTA), of candles and a reusable wax shell from Canada; Article 509.

NY H80884 May 7, 2001 CLA-2-34:RR:NC:SP:237: H80884 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 9505.90.6000; 9602.00.4000 Ms. Judy Parsons Chester Candles and Lavender dba Chester Candles P.O. Box 286 Chester, Nova Scotia BOJ 1JO Canada RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of candles and a reusable wax shell from Canada; Article 509. Dear Ms. Parsons: In your letter dated April 4, 2001, and received in this office April 26, 2001, you requested a ruling on the status of candles and a reusable wax shell from Canada under the NAFTA. You have enclosed the following samples and photographs: Hurricane Candle consists of a cube shaped molded reusable wax shell (made in Canada) that measures approximately 5” on all sides and is decorated on one side with a lighthouse, a votive candle (made in Canada) that measures approximately 2” in height and 1-3/4” in diameter, and a glass votive holder (country of origin unknown) that measures approximately 2-1/2” in height and 2” in diameter. You also include photographs of other lighthouse and Christmas Hurricane Candle designs. Although the reusable wax shell, votive candle, and glass votive holder are packaged together, they are not “goods put up for retail sale” as they do not “meet a particular need or carry out a specific activity.” The reusable wax shell functions as a candleholder but it is not specifically dedicated to the function of a candleholder. A candle is only one of numerous items which the reusable wax shell is capable of holding. Therefore, for Customs’ purposes, the goods do not comprise a set and each article will be classified separately. GRI 3 (b) noted. Beach Candle is a blue and brown colored cube shaped column candle that measures approximately 3-1/2” on all sides. You state that 95% of the raw materials for this product originates in the United States and the remaining 5% originates in Canada, where the candle is manufactured. Birthday Treasure Candles are assorted colored pillar and multi-sided pillar candles that measure approximately 6” in height and 3” in diameter and 6” in height and 3” across from point-to-point, respectively. Inside the candles are the birthstone of the month and other polished stones from Canada. You state that 90% of the raw materials for this product originates in the United States and the remaining 10% originates in Canada, where the candle is manufactured. Collectable Candles consists of assorted colored pillar and multi-sided pillar candles that measure approximately 6” in height and 3” in diameter and 6” in height and 3” across from point-to-point, respectively. You state that 80% of the raw materials for this product originates in the United States and the remaining 20% in Canada, where the candle is manufactured. They will be packaged with metal pewter charms and decorations. Although the candles and the pewter charms and decorations will be packaged together, they are not “goods put up for retail sale” as they do not “meet a particular need or carry out a specific activity.” For Customs’ purposes, the goods do not comprise a set. Therefore, each article will be classified separately. GRI 3 (b) noted. Votive Candles consists of nine assorted colored votive candles that measure approximately 2” in height and 1-3/4” in diameter. You state that 90% of the raw material for this product originates in the United States and the remaining 10% originates in Canada, where the candle is manufactured. Aromatherapy Votive Candles consists of nine assorted colored scented votive candles that measure approximately 2” in height and 1-3/4” in diameter. You state that 90% of the raw material for this product originates in the United States and the remaining 10% originates in Canada, where the candle is manufactured. Large And Small Oak Island Treasure Candles consists of two sizes of blue colored candles poured into hardened cup shaped sand containers decorated with shells and glass and containing “treasures” (metal coins or charms) inside the wax. The candles are wrapped in cellophane with a jute tie. You state that 80% of the raw material for this product originates in the United States and the remaining 20% originates in Canada, where the candle is manufactured. Large And Small Snowball Candles are two sizes of white colored sphere shaped candles. You state that 95% of the raw material for this product originates in the United States and the remaining 5% originates in Canada, where the candle is manufactured. Pumpkin And Skull Halloween Candles are candles molded in the shapes of skulls and jack-o’-lanterns with blackened eyes, noses, and mouths. You state that 95% of the raw materials for this product originates in the United States and the remaining 5% originates in Canada, where the candle is manufactured. Beeswax Candles are purple colored taper candles that measure approximately 9” in height and 3/4” in diameter, and yellow colored taper candles (belltops) that measure approximately 9” in height and 1” in diameter. The candles have a honeycombed pattern that you state is made from 100% beeswax sheets. You also state that 100% of the beeswax originates in Canada, where the candle is manufactured. The applicable tariff provision for all the candles (except the Pumpkin And Skull Halloween Candles) will be 3406.00.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Candles, tapers and the like. The general rate of duty will be free. The applicable subheading for the Pumpkin And Skull Halloween Candles will be 9505.90.6000, HTS, which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The general rate of duty will be free. The applicable subheading for the reusable wax shell of the Hurricane Candle will be 9602.00.4000, HTS, which provides for Molded or carved articles of wax. The general rate of duty will be 1.8 percent ad valorem. The candles and the reusable wax shell, being wholly obtained or produced entirely in the territory of the United States and Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. We are unable to issue binding ruling on the following submitted articles: For the glass votive holder of the Hurricane Candle, please provide its value and country of origin. For the Christmas design Hurricane Candles, provide samples and the country of origin and value of the glass votive holders. For the pewter charms and decorations (if not inside the Collectable Candles), provide samples, their value, and the type of metal they are made of. For the 12” and 16” Fluted Beeswax Tapers, provide samples and the values of the candles and their holders. Please limit future binding ruling requests to five items per request. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. 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 Frank Cantone at 212-637-7018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division