The tariff classification of a decorative pineapple tea light candle holder from China

N291390 November 3, 2017 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 S. 26th Street, #200 Philadelphia, PA 19112 RE: The tariff classification of a decorative pineapple tea light candle holder from China Dear Mr. Stinson: In your letter dated October 12, 2017 you requested a tariff classification ruling. The submitted sample was examined and will be returned per your request. The product under consideration is described as a pineapple tea light candle holder and identified as Rite Aid item number 9039923/Manufacturer item number RA0706-B. The item comes in two colors– one green and one orange. This ornamental article is in the shape of a pineapple and is comprised of base metal and glass. The crown of the pineapple is made of green painted metal. The back and sides of the product are made of die-cut and embossed metal and are attached to a metal frame. A metal candle holder is attached to the inside of the metal frame. The front of the candle holder is made of embossed glass, which is held in place by the metal tabs. The candle holder is approximately 10 inches high from the base to the top of the crown (the crown is about 4 inches), approximately 5 inches wide at its widest part, and approximately 2 ¾ inches deep. Tea light candles are not included. When a tea light candle is lit, the flame enhances the decorative effect of the pineapple; any lighting of the surrounding space is only incidental to the use of the product as decorative article. This candle holder is composed of different components (base metal and glass) and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consists only of the material or component that imparts the essential character to the composite good. In this case, we find that the metal component imparts the essential character because it serves to support the candle and it plays a significant role in the decorative appearance of the article. The applicable subheading for the pineapple candle holders will be 8306.29.0000, Harmonized Tariff Schedule of the United States (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 https://hts.usitc.gov/current. 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 Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division