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NY 889160




September 07, 1993

CLA-2-94:S:N:N3:227 889160

CATEGORY: CLASSIFICATION

TARIFF NOS.: 9405.50.4000 and 3808.10.5000

Mr. Bernard D. Liberati
Morris Friedman & Co.
Custom House Brokers
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of a candle holder, a candle and an insecticide from Hong Kong and China.

Dear Mr. Liberati:

In your letter dated August 6, 1993, on behalf of your client, Rober Alan Candle Company, you requested a tariff classification ruling.

The samples submitted consist of the following:
a) a ceramic candle holder, item number 80070CD, made-up of a Halloween pumpkin (designed to hold a candle) and a friendly ghost, measuring nearly 4 inches high, standing next to it;
b) a ceramic Halloween pumpkin, item number 80047, which measures approximately 2.75 inches high and contains both wax and wick to form a candle;
c) a ceramic Halloween pumpkin, item number 80072, which measures approximately 1.75 inches high and contains a citronella scented wax as well as a wick, thereby forming an insecticide.

The applicable subheading for the Halloween candle holder, item number 80070CD, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non- electrical lamps and lighting fittings. The duty rate will be 7.6 percent ad valorem.

The applicable subheading for the Halloween pumpkin possessing the citronella scented wax, item number 80072, will be 3808.10.5000, HTS, which provides for insecticides...put up in forms or packings for retail sale or as preparations or articles...other. The rate of duty will be 5 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the ceramic Halloween pumpkin containing the wax and wick, item number 80047. Your request for a classification ruling should include a complete value breakdown of all the material components (the container, the wax and wick).

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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