The tariff classification of a wooden candle holder from China

N230083 August 24, 2012 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Donna Robbins PartyLite Worldwide, Inc. 59 Armstrong Road Plymouth, MA 02360 RE: The tariff classification of a wooden candle holder from China Dear Ms. Robbins: In your letter dated August 8, 2012 you requested a tariff classification ruling. The ruling was requested on a wooden candle holder identified as “Faux leather core jar holder” (P91336). A representative sample was submitted for our examination and will be returned to you, as requested. The candle holder is square-shaped pedestal measuring approximately 5” (W) x 5” (L) x 1” (H). The holder is constructed of a medium density fiberboard (MDF) interior that is completely covered by a vinyl faux leather textile. Located on the top of the candle holder is round well measuring approximately ¼” deep x 3 ¼” in diameter. The well is used to securely support a pillar or jar candle. A powder coated steel plate is permanently inserted in the well. The entire bottom panel is completely covered with a felt-like material. The Harmonized Tariff Schedule of the United States General Rule of Interpretation Harmonized Tariff Schedule of the United States (“HTSUS”) 3 (b) states as follows:  (b ) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The wooden candle holder is a composite good made up of materials classified in different headings. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material that gives them their essential character. The essential character of the subject candle holder is imparted by the MDF interior, which is the structural material that gives the item its shape and allows the item to function as a candle holder. The applicable subheading for the faux wood candle holder will be 4420.90.8000, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other. The rate of duty will be 3.2 percent ad valorem. 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division