The tariff classification of a candlescape kit from China

N042689 November 14, 2008 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Ruby Wood Sevcik Pier 1 Imports 100 Pier 1 Place Fort Worth, Texas 76102 RE: The tariff classification of a candlescape kit from China Dear Ms. Sevcik: In your letter dated October 20, 2008, you requested a tariff classification ruling. The sample which you submitted is being retained by this office. The merchandise under consideration is described as a Candlescape Kit, item number 2359749. It consists of five imitation shells made of nickel and a bag of finely ground pebbles that will be imported packed together ready for retail sale. Candles or candlescape tray are not included. This product gives the consumer the ability to mix and match accessories. It is used to surround the base of a candle to provide stability and give a reflective decorative appearance. You state in your letter that you believe the candlescape kit should be classified in subheading 9405.91.6080, Harmonized Tariff Schedule of the United States (HTSUS), as parts of lamps or lighting fittings. The candlescape kit, however, is not identifiable as a part used solely or principally with a lamp. Per General Rules of Interpretation of the Harmonized System (GRI) 3(b), this product is classified as a set whose essential character is imparted by the nickel ornaments. The applicable subheading for the candlescape kit will be 8306.29.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division