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NY A85140

August 1, 1996

CLA-2-34:RR:NC:FC:236 A85140


TARIFF NO.: 3406.00.0000

Mr. Arlen T. Epstein
Serko & Simon
One World Trade Center
Suite 3371
New York NY 10048

RE: The tariff classification of Glass Votive Candle Holder with Lid ( Item No. 19627) from China and Taiwan

Dear Mr. Epstein:

In your letter dated July 2, 1996, you requested a tariff classification ruling.

The sample, Item No. 19627, consists of a candle which has been poured into a frosted glass container. The glass container measures 2 1/2 inches in length and 2 inches in diameter and comes with a metallic golden white colored metal lid. The lid is decorated with a curled metal handle at the center and small metal stars, hearts and oblong figures around the top. You indicate that the glass container and metal lid will be made in China and the candle and giftbox in which this item is imported and sold will be made in Taiwan. You also indicate that this item will be sold as a Valentine's Day Votive Candle Holder with Lid. You believe that this item should be classified in subheading 7013.99.3500 of the Harmonized Tariff Schedules of the United States (HTS) or alternatively in subheadings 9405.50.4000 and 3406.00.0000 HTS.

In our opinion, the essential character of Item No. 19627 is given by its use as a candle. GRI 3(b) noted.

Customs Headquarters has held that "votive candle holders" classifiable in subheading 7013.99.3500 are limited to items which are principally used for religious or memorial purposes. Note rulings #088742, dated April 22, 1991; #954319, dated June 14, 1993; #950426, dated June 19, 1992; and #955935, dated May 16, 1994. Since this candle holder is not principally used to hold religious or memorial candles, subheading 7013.99.3500 is not applicable. In any case, since the essential character of Item No. 19627 is represented by the candle (not the candle holder), the correct classification of the candle holder is irrelevant. For the same reason, subheading 9405.50.4000 would not be applicable.

The applicable subheading for Item No. 19627 will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for candles, tapers and the like. The rate of duty will be 3.5 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 V. Gualario at 212-466-5744.


Roger J. Silvestri

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