The tariff classification of an Easter candle set from China

NY H84389 August 21, 2001 CLA-2-95:RR:NC:SP:225 H84389 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Arlen Epstein Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, N.Y. 10036-8901 RE: The tariff classification of an Easter candle set from China Dear Mr. Epstein: In your letter dated August 2, 2001, you requested a tariff classification ruling on behalf of your client Avon products, Inc. A sample of the “Easter Garden Candle Set”, item PP 226666, was submitted with your inquiry. The set consists of three molded candles, wax granules and a ceramic dish. The candles are individually molded into the shapes of a bunny, duckling and rose topiary. The bunny figure measures 3 ½” in height. He is portrayed standing on his hind legs and holding a decorated Easter egg with his two front paws. The duckling measures 2 ½” high and is depicted wearing a pastel colored bonnet and a ribbon tied around his neck. The rose topiary measures 5” high and depicts a shaped plant in a flowerpot with a ribbon tied around the plant’s stem. The ceramic dish measures 5 7/8” in diameter and 1 1/8” high. The rim of the dish is decorated with cut out heart shapes. It is intended that the consumer will arrange the bunny, duckling and topiary candles within the ceramic dish then pour the wax granules around the figures to complete the display. The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's taken in order. You have informed us that the item will be imported packaged together as a set. Furthermore, you have suggested classification of the article as a set whose essential character is imparted by its decorative Easter design. This office would agree that the item, as a whole, constitutes a set in that the components are imported, used and sold together as a unit. However, this office found the assorted candles and dish to be equally significant in their relationship to one another. An essential character determination could not be made. Therefore, we must turn to GRI 3(c), which states: "When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading, which occurs last in numerical order among those which equally merit consideration." In this case, the last competing heading is the provision for festive articles in 9505.90.6000. The symbol within the unit that is viewed as festive is the decorated egg held by the bunny. Customs has accepted the symbol of decorated eggs as being closely associated with Easter, a recognized holiday. We also find that the product, as whole, is purely decorative in its use and is designed and marketed for the Easter holiday. Your sample is being returned as requested. The applicable subheading for the “Easter Garden Candle Set”, item PP 226666, 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 J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division