Item 2: Three articles, put up in a set in a cardboard box for retail sale, consisting of: a colourless-glass receptacle, of a height of approximately 15 cm, with, at the top, a circular opening of a diameter of approximately 11 cm; a cylindrical candle, of a height of approximately 4,5 cm and a diameter of approximately 5 cm; and approximately 150 g of fine sand contained in a plastic bag. The candle is to be placed on the sand in the bottom of the receptacle (See photograph B) (*)
Classification is determined by the provisions of General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and the wording of CN codes 7013 and 7013 99 00 The three articles fulfil the criteria for classification as goods put up in sets. The glass receptacle is the article, which give the set its essential character The receptacle is not designed to hold the candle in a fixed position and, therefore, does not have the characteristics of a candlestick of heading 9405 Documented CN 2026 code: 70139900.
Jan 25, 2002