The tariff classification of a plastic votive candle case from an unknown country

N234683 November 21, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. Matthew Monahan Gurwitch Products, L.L.C. 8 Greenway Plaza Suite 700 Houston, TX 77046 RE: The tariff classification of a plastic votive candle case from an unknown country Dear Mr. Monahan: In your letter dated October 15, 2012, you requested a tariff classification ruling. The submitted sample is identified as a Votive Candle Case. This item is cylindrically shaped and has a removable lid that is secured to the top of the item by means of two magnet snaps respectively situated on opposing sides of the lid and on two extension strips that project upward from two opposing sides of the body of the item. The item measures approximately 2¾ in diameter, approximately 3” high when the lid is in place on top of the item and 2¼” high without the lid so situated. The core of the case is made of injection molded general purpose polystyrene (GPPS) plastic material. The outer surface is wrapped with a rigid polyurethane (PU) plastic material and the inner lining is wrapped with polyester satin. The bottom platform inside the case is made of ethylene-vinyl acetate (EVA) plastic material with a top layer that is made of PU. These cases will be imported empty, without the votive candle and will be sold with the votive candle after importation. The case is designed for repeated use. As you requested, the sample will be returned to you. You have suggested that this item is correctly classified in subheading 3923.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…boxes, cases, crates and similar articles.  However, Customs Headquarters has repeatedly ruled that the articles of heading 3923 are those that are used in the conveyance or packing of bulk goods and commercial goods, not items that are the possession of the consumer.  See HQ 960158, dated May 15, 1997, HQ 960811, dated February 3, 1999, HQ 963493, dated March 23, 2000, and HQ 967002, dated February 18, 2005.  The votive candle cases that are the subject of this request are intended to be used by the consumer for storing candles that are the possession of the consumer.  Although after importation the case will be packaged and sold with a votive candle, it is intended for repeated use, both for holding the candle with which it is sold and for holding replacement candles that the consumer will purchase once the original votive candle has been consumed.   The applicable subheading for the Votive Candle Case will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other…other. The general rate of duty will be 3.4 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/. You also submitted a sample that is identified as a Liquid Eyeliner Cartridge. Your inquiry does not provide enough information for us to give a classification ruling on this item. Please provide an eyeliner apparatus complete with the cartridge, as well as instructions, label and marketing materials. Provide ingredient breakdown and the cost of the individual eyeliner cartridge. How is the eyeliner cartridge sold, (i.e., in packages of 10, etc.)? When this information is available, you may wish to consider resubmission of your request. As you requested, the sample will be returned to you. If you decide to resubmit your request, please include all of the material we have returned to you along with the additional information requested here. 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 Gary Kalus at (646) 733-3055. Sincerely, Thomas J. Russo Director National Commodity Specialist Division