The tariff classification of wine charms and candles from Taiwan

NY K84540 April 8, 2004 CLA-2-79:RR:NC:N1:113 K84540 CATEGORY: Classification TARIFF NO.: 7907.00.1000; 3406.00.0000 Ms. Carol Krupskas KAT Import Brokers Kamino International Transport Airport Industrial Office Park, Bldg. B4A Valley Stream, NY 11581 RE: The tariff classification of wine charms and candles from Taiwan Dear Ms. Krupskas: In your letter dated March 24, 2004, on behalf of Horizon Fabrics, Inc, you requested a tariff classification ruling. The samples you submitted are a package of three wine charms (item number TWC-02) and a scented candle in a round, steel container (item number UB-2004-101). You also request classification for a second candle in a heart-shaped, steel container (item number UB-2004-102), but you did not include a sample of this article. The wine charms consist of a base metal, wire ring decorated with either a green flower, a yellow flower, or a green slipper made of a painted zinc alloy. There are also a few beads of plastic or glass on the wire ring. The charms are designed to be placed around the base stem of a wine or beverage glass to identify an individual’s drink. The second sample is a scented wax candle poured in a round-shaped, steel container with lid measuring approximately 3.5 inches in diameter by 1.25 inches high. The candle is said to consist of 79 percent wax, 20 percent palm oil, and 1 percent essential oil. The other candle mentioned in your letter is a scented wax candle poured in a heart-shaped, steel container. The candle is also said to contain 79 percent wax, 20 percent palm oil, and 1 percent essential oil. The applicable subheading for the wine charms will be 7907.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of zinc, articles of a type used for household, table or kitchen use. The rate of duty will be 3 percent ad valorem. The applicable subheading for the two wax candles in steel containers 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. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division