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NY 813217




September 1, 1995

CLA-2-34:S:N:N7:236 813217

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Karla Brekke
Sales and Marketing Manager
T.P.R Limited
6507 Cecilia Circle
Bloomington, MN 55439

RE: The tariff classification of Novelty Botanical Candle Holders Set from China.

Dear Mr. Brekke:

In your letter dated August 1, 1995, you requested a tariff classification ruling.

The prospective import are as follows:

Sample# 1)Inner Cup filled with Vegetable Oil Wax: The outer candle holder is made from regular petroleum with flowers or other botanicals encased inside the wax. This candle holder is approximately 1/2 inch thick. The outer shell is for decorative purpose only and cannot be burned as a candle. There is a removable inner PVC cup that is filled with 100% pure vegetable oils. The only portion of the candle that actually burns is the inner Vegetable Oil Candle

2)Botanical Wax Candle Holder With Tea Light Candle: The outer candle holder is made from regular petroleum with flowers or other botanicals encased inside the wax. This candle holder is approximately 1/2 inch thick. The outer shell is for decorative purpose only and cannot be burned as a candle. There will be a Tea Light Candle, that is made in Hong Kong , that is placed in the center of the Botanical Wax Candle Holder Shell. The only portion of the candle that actually burns is the Tea Light Candle.

Based on uses, it is our opinion that the essential character of the set is the candle.

The above items will imported as a candle set, and in our opinion will be consider a novelty candles and not subject to dumping.

The applicable subheading for the Candle/Candle Holder Set 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 4.6 percent ad valorem.

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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