In the form of a set put up for retail sale, consisting of a wooden receptacle, of a square form and with a square-shaped recess to hold a candle without any fixture such as a spike for holding candles, and a candle.
The candle is shaped to be placed tightly and securely in the recess of the wooden receptacle. Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 4421, 4421 90 and 4421 90 98. The articles fulfil the criteria for classification as goods put up in sets.
The wooden receptacle is the article which gives the set its essential character. Classification of the wooden receptacle under heading 9405 is excluded as, on its own, it is not identifiable as a candle holder. As the wooden receptacle is to be classified according to its constituent material, the product is therefore to be classified under CN code 4421 90 98 as an article of wood. This is a change in UK practice (Commission Regulation 774/2001)