United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C87460 - NY C87528 > NY C87481

Previous Ruling Next Ruling
NY C87481

May 29, 1998

CLA-2:94:RR:NC:2:227 C87481


TARIFF NO.: 9405.50.4000

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: