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NY H85969

January 3, 2002

CLA-2-94:RR:NC:2:227 H85969


TARIFF NO.: 9405.50.4000 ; 3406.00.0000

Ms. Lara A. Austrins
Rodriguez, O’Donnell, Fuerst, Gonzalez & Williams 20 North Wacker Drive, Suite 1416
Chicago, IL 60606

RE: The tariff classification of a waxed-filled glass candleholder and a glass candleholder with a loose candle from China

Dear Ms. Austrins:

In your letter dated December 4, 2001, on behalf of Prinz Limited, you requested a tariff classification ruling.

The items in question are identified as follows:
a waxed-filled glass candleholder that consists of a decorated, cylinder-shaped glass container into which a candle is poured. The container measures approximately 2.5 inches in height and 2 inches in diameter at the top. The cost breakdown of the article is:

Materials Costs

Wax $0.05
Glass $0.47
Painting $0.69
Packing $0.10

The second candleholder consists of a decorated cylinder shape glass container with a loose candle. The glass container and the loose candle will be packed together for retail sale as a set. The size of the glass container and the cost breakdown of the glass container with a loose candle will be substantially the same as the glass container and the cost breakdown of the waxed-filled glass candleholder listed above.

You maintain that both items are classifiable in subheading 9405.50.4000, HTS. However, Customs treatment of candles melted into a glass or other container is distinguished from the treatment of candles imported in a set with glassware. A candle melted in a glass jar or other container is classified as a candle in subheading 3406.00.0000, HTS, provided that the container is relatively inexpensive (see HQ 951021 dated April 9, 1992, 956577 dated April 17, 1995, and 958535 dated December 4, 1995; see also NY 811735 dated January 13, 1997, and B89261 dated October 10, 1997).

The applicable subheading for the waxed-filled glass candleholder will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like. The rate of duty will be free.

The applicable subheading for the glass candleholder with a loose candle, will be 9405.50.4000, HTS, which provides for other non-electrical lamps and lighting fittings other. The rate of duty will be 6 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 646-733-3028.


Robert B. Swierupski

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