CLA-2-34:OT:RR:NC:N4:415
Sally Gifford
GEODIS
5101 South Broad Street
Philadelphia, PA 19112
RE: Tariff classification of a poured candle from Vietnam.
Dear Ms. Gifford:
In your letter dated January 17, 2024, you requested a tariff classification ruling on behalf of your client, QVC, Inc.
Images were provided in lieu of a sample.
The merchandise under consideration is described in your submission as the “Lightscapes Magic Candle.” This product consists of a poured 4-ounce candle with a cotton wick in a plastic sleeve, surrounded by a synthetic jelly fill, within a glass holder exterior. You indicate the candle is slightly larger than a votive and the wax is a soy/coconut blend, which is melted and poured in Vietnam. Embedded in the wax, right next to the wick, is a heat sensor. The jelly fill contains a light emitting diode (LED) microlight strand. When the wick is lit, the heat sensor triggers the LEDs to light up, and when the candle is extinguished, the LEDs turn off. This product will measure 4 inches tall and 4 inches in diameter. Per your submission, the candle is not replaceable and once it is fully consumed the LEDs will no longer function.
We note that you suggest classifying this item within subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), but as this article would be considered a candle, it is specifically provided for within heading 3406 per General Rule of Interpretation 1.
The applicable subheading for the “Lightscapes Magic Candle” will be 3406.00.0000, HTSUS, which provides for “[c]andles, tapers and the like.” The general rate of duty is 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 at https://hts.usitc.gov/current.
Your product may be subject to prohibition and recall under the laws and regulations administered by the U.S. Consumer Product Safety Commission (CPSC). You are advised to contact the CPSC to determine if your merchandise complies with pertinent safety standards and regulations. Import compliance information may be obtained by contacting the Office of Compliance, Consumer Product Safety Commission, 4330 East West Highway, Bethesda MD 20814-4408, by calling (301) 504-7912 or by e-mail contact through their website at www.cpsc.gov.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division