The tariff classification of two paraffin wax candle sets with trays from China.

NY L80048 October 12, 2004 CLA-2-34:RR:NC:SP:237 L80048 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 7013.99.5000; 7013.99.8000; 9405.50.4000 Mr. Rodney Ralston UPS Supply Chain Solutions One UPS Way Champlain, New York 12919 RE: The tariff classification of two paraffin wax candle sets with trays from China. Dear Mr. Ralston: In your letter dated September 28, 2004, on behalf of Accents de Ville of Montreal, Canada, you requested a tariff classification ruling. Your samples are being returned. Item# 62-049 consists of 3 painted Christmas ball shaped wax candles (2.75”D x 3”H) on a painted oval shaped steel tray (10.75”L x 5”W x 0.75”H) retail packaged in clear plastic shrink wrap. The candles contain 100% paraffin wax. The candles impart the essential character of the set. The applicable subheading for the 3 ball shaped wax candles with metal tray will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty is free. Item# 17-568 consists of 5 votive style glass candleholders (2-1/8”D x 2-5/8”H), 5 cellophane wrapped votive style wax candles (1-3/4”D x 2”H) and a rectangular shaped glass tray with steel platform (approx. 16”L x 6.5”W x 2.25”H). The candles contain 100% paraffin wax. Although sold as a set, the above described components of Item# 17-568 are not considered a set for tariff purposes because they do not meet a particular need or carry out a specific activity. Therefore, each component will be classified separately in its own appropriate heading. The applicable subheading for the votive style glass candleholders will be 9405.50.4000, HTSUS, which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the glass tray with steel platform if valued over $0.30 but not over $3.00 each will be 7013.99.5000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes: other glassware: other: other: valued over $0.30 but not over $3.00 each. The rate of duty will be 30 percent ad valorem. The applicable subheading for the glass tray with steel platform if valued over $3.00 but not over $5.00 each will be 7013.99.8000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes: other glassware: other: other: other: valued over $3.00 but not over $5.00 each. The rate of duty will be 11.3 percent ad valorem. The applicable subheading for the votive style wax candles will be 3406.00.0000, HTSUS, which provides for candles, tapers and the like. The rate of duty is free. Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th St. and Constitution Ave. NW, Washington, DC 20230, phone (202) 482-3148. 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 should be provided with the entry documents filed at the time merchandise is imported. If you have any questions on the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division