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HQ 962513





October 5, 1999

CLA-2:RR:CR:GC 962513 MGM

CATEGORY: CLASSIFICATION

TARIFF NO.: 3604.90.00

Mr. Raymond Daikeler
Vice President
Unique Industries, Inc.
2400 S. Weccacoe Ave.
Philadelphia, PA 19148

RE: “Magic Candles”; PC 840806

Dear Mr. Daikeler:

This is in regard to Preclassification Ruling (PC) 840806, issued to you on May 11, 1989, which classified item 9805M, “Magic Candles,” in subheading 9505.90.20, Harmonized Tariff Schedule of the United States (HTSUS). Upon review of PC 840806, it has been determined that the classification provided is in error as to this merchandise. The correct classification is set forth below. The classification of other merchandise in PC 840806 is unaffected by this ruling.

FACTS

The merchandise at issue is sold under the name “Magic Candles.” The reigniting candles are made in such a way as to be difficult to blow out after they have been lit. They can be used on birthday cakes as a prank thereby causing merriment among onlookers.

ISSUE

What is the correct classification of “Magic Candles”?

LAW and ANALYSIS

Merchandise imported into the U.S. is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law.

GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and mutatis mutandis, to the GRIs.

In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See, T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).

PC 840806 classified “Magic Candles” in subheading 9505.90.20, HTSUS. Pyrotechnic articles of heading 3604, HTSUS, are excluded from chapter 95, HTSUS. See Note 1(b), Chapter 95. Explanatory Note 36.04 states that “[p]yrotechnic toys, such as...”magic candles” are described by heading 3604. As “Magic Candles” are pyrotechnic articles of heading 3604, HTSUS, they are excluded from heading 9505, HTSUS, and included in heading 3604, HTSUS.

Within heading 3604, HTSUS, “Magic Candles” are “other” than fireworks.

HOLDING

“Magic Candles” are classified in subheading 3604.90.00, HTSUS.

PC 840806 is modified as set forth in this ruling.

Sincerely,

John Durant, Director
Commercial Rulings Division

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