CLA-2:94:RR:NC:2:227 C87481
Mr. Peter J. Fitch
Fitch, King and Caffentzis
116 John Street
New York, NY 10038
RE: The tariff classification of a candle in a glass vessel with
a metal stand from Mexico.
Dear Mr. Fitch:
In your letter dated May 4, 1998, you requested a tariff
classification ruling. The sample submitted will be returned as
requested.
The article at issue consists of a scented paraffin candle
poured into a bowl-shaped glass vessel and a 5 1/4 inch high
round metal stand. You state the relative value for each
component is $4.14 for the metal stand, $3.64 for the glass
vessel and $2.65 to fill the glass vessel with the paraffin and
wicks. The paraffin and wick are of United States origin, and
the balance of the article is of Mexican origin.
You maintain that the article belongs to a class or kind of
goods known as candles and that the product should be classified
as a candle in subheading 3406.00.00, HTS. In the alternative,
you contend that the item should be classified as an ornament of
base metal in subheading 8603.29.00, HTS, or as a candle holder
in subheading 9405.50.4000, HTS.
The marketing information before us indicates the subject
article is principally advertised and sold as a lighting fitting.
We maintain that the essential character of the product is
imparted by the candle holder, not the candle nor the metal
stand.
The applicable subheading for the subject article will be
9405.50.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other non-electrical lamps and lighting
fittings. The rate of duty will be 6.3 percent ad valorem.
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
George Kalkines at 212-466-5794.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division