HQ 956577: Candle in a jar; NYRLs 888752, 885353, 889763

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 956577 
April 17, 1995

CLA-2 R:C:M 956577 MMC

CATEGORY: Classification

TARIFF NO.: 3406.00.00

Mr. Arlen T. Epstein
Serko & Simon
One World Trade Center, Suite 337
New York, N.Y. 10048

RE: Candle in a jar; NYRLs  888752, 885353, 889763

Dear Mr. Epstein:

     This is in response to your letter of June 9, 1994, on
behalf of Russ Berrie & Company, Inc., requesting a ruling
regarding the classification of a  candle in a jar under the
Harmonized Tariff Schedule of the United States (HTSUS).  A
sample was submitted.   We regret the delay in responding.

FACTS:

     The subject article, identified as item number 14223, is
comprised of a glass jar that contains a candle wick and candle
wax.  The candle wax was poured in the jar as a liquid and has
solidified to take the shape of the jar.  The jar measures
approximately 4 5/8" high and  2 «" in diameter.  The jar lip is
surrounded by a rubber gasket which aids in creating a seal when
the bail and trigger closure attached to the lid  is closed.  The
candle measures approximately 3" high and 2 «" in width.  You
indicate that the glass jar is valued at $0.94 and the candle at
$0.40.

ISSUE:

     Are candles in bail and trigger closure jars classifiable as
preserving jars of glass under heading 7010, HTSUS,  or as
candles under heading 3406, HTSUS?

LAW AND ANALYSIS:

     The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's).  GRI 1,
HTSUS, states, in pertinent part, that for legal purposes,
classification shall be determined according to the terms of the
headings and any relative section or chapter notes.  The headings
under consideration are as follows:

7010      Carboys, bottles, flasks, jars, pots, vials, ampoules
          and other containers, of glass, of a kind used for the
          conveyance or packing of goods; preserving jars of
          glass; stoppers, lids and other closures, of glass

3406      Candles, tapers and the like

     The physical characteristics of the glass jar indicate that
it is described by the "preserving jars of glass", portion of
heading 7010, HTSUS .  Heading 3406, HTSUS, describes the candle. 
Inasmuch as the combination candle and glass jar is a composite
good described by more than one heading, it cannot be classified
according to GRI 1.  When goods cannot be classified by applying
GRI 1, and if the headings and legal notes do not otherwise
require, the remaining GRI's are applied where appropriate. 

     GRI 2 (b) states, in pertinent part, that any reference in a
heading to a material or substance shall be taken to include a
reference to mixtures or combinations of that material or
substance with other materials or substances.  The classification
of goods consisting of more than one material or substance shall
be according to the principles of rule 3.

     GRI 3 states that when, by application of rule 2(b) or for
any other reason, goods are, prima facie, classifiable under two
or more headings, classification shall be effected as follows:

     (a)  The heading which provides the most specific
     description shall be preferred to headings providing a more
     general description.  However, when two or more headings
     each refer to part only of the materials or substances
     contained in mixed or composite goods or to part only of the
     items in a set put up for retail sale, those headings are to
     be regarded as equally specific in relation to those goods,
     even if one of them gives a more complete or precise
     description of the goods.  

     The combination candle/bail and trigger jar cannot be
classified according to the relative specificity provision of GRI
3(a) because the applicable headings describe only part of the
article and are thus considered equally specific.  Therefore, GRI
3(b) must be applied.  

     GRI 3 (b) states, in pertinent part, that:

     (b)  Mixtures, composite goods consisting of different
     materials or made up of different components, and goods put
     up for retail sale, which cannot be classified by reference
     to 3(a), shall be classified as if they consisted of the
     material or component which gives them their essential
     character, insofar as this criterion is applicable.

In general, essential character has been construed to mean the
attribute which strongly marks or serves to distinguish what an
article is; that which is indispensable to the structure, core or
condition of the article.  In understanding the language of the
headings and 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 of the HTSUS, and are generally indicative
of the proper interpretation of the HTSUS.   See, T.D. 89-90, 54
Fed. Reg. 35127, 35128 (August 23, 1989).    EN VIII to GRI 3(b),
pg. 4, provides further factors which help determine the
essential character of goods.   Factors such as bulk, quantity,
weight or value, or by the role of a constituent material in
relation to the use of the goods are to be considered, though the
importance of certain factors will vary between different kinds
of goods.

     Generally,  it is our opinion that in instances where an
article consists of an inexpensive container in which a wick has
been placed and liquid candle wax has been poured thereby taking
the shape of the container, the candle portion (wax and wick)
imparts the essential character of the article.   In  New York
Ruling Letter (NYRL) 888752 dated August 18,1993, a bail and
trigger jar that contained  a wick and in which was poured wax
that took the shape of the jar, was classified as a candle.  
Additionally, see NYRL 885353 dated May 18, 1993, where it was
determined that the essential character of an article that was
comprised of a glass jar with cork closure, a wick and 
strawberry scented liquid candle wax which had been poured into
the jar and solidified, was the candle.   See also: NYRL 889763
dated September 17, 1993.   As in the foregoing rulings, it is
our opinion that the candle imparts the essential character to
the subject candle in a jar.   At importation, the candle is the
portion that distinguishes the article's character  as a whole.  
Any subsequent use of an inexpensive jar such as this would be
fugitive.

      Inasmuch as the candle portion of the candle in a jar
provides the article's essential character, we find that it is
classified under subheading 3406.00.00, HTSUS, which provides for
candles, tapers and the like.

HOLDING:
     
     The candle in a jar is classifiable under subheading
3406.00.00, HTSUS, which provides for candles, tapers and the
like.  It has a column one general duty rate of 4.6% ad valorem.


                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division