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 > 1999 NY Rulings > NY E80758 - NY E80820 > NY E80765

Previous Ruling Next Ruling

April 23, 1999

CLA-2-34:RR:NC:SP:236 E80765


TARIFF NO.: 3406.00.0000

Ms. Lynda L. Stickney
Pier 1 Imports
301 Commerce Street, Suite 600
Fort Worth, Texas 76102

RE: The tariff classification and country of origin marking of a candle gift set with components from different countries.

Dear Ms. Stickney:

In your letter dated April 15, 1999, you requested a tariff classification ruling and a country of origin marking ruling.

The photograph submitted is that of Candles/Holder Gift Set SKU # 1803827. The set consists of three white wax pillar candles with gold lacquer stripe decoration standing in a flat brass candle holder. The small pillar candle is approximately 3-1/2" in height and 1-3/4" in diameter. The medium pillar candle is approximately 4-1/2" in height and 1-3/4" in diameter. The large pillar candle is approximately 4-3/4" in height and 1-3/4" in diameter. The flat brass candle holder is approximately 4" in diameter. The three pillar candles and the candle holder are packaged together in a mesh bag with a gold ribbon on top. The candle cores are made in Germany. The gold lacquer stripes are added in Slovakia. The brass candle holder is made in India. The mesh bag is made in China. The candles are removable from the holder but they are sold as a set.

Based upon your submitted value breakdown for the set, it is our opinion that the candles convey the essential character under GRI 3 (b).

The applicable subheading for the above described set 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 Free.

You have also asked for a country of origin marking ruling. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Under the circumstances described in your letter, the gold lacquer stripes added in Slovakia do not substantially transform the candle. Therefore, a sample label may read, “Candles made in Germany. Candle holder made in India. Mesh made in China.”

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 212-637-7062.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: