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NY B85014




June 6, 1997

CLA-2-70:RR:NC:2:226 B85014

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.9000, 3406.00.0000

Ms. May Chang
Berkeley Products, Inc.
14680 Alondra Blvd.
P.O. Box 1868
La Mirada, CA 90638

RE: The tariff classification of a cast iron pedestal with a glass vessel and a pillar candle from China

Dear Ms. Chang:

In your undated letter, which was received by this office on May 28, 1997, you requested a tariff classification ruling regarding a cast iron pedestal with a glass vessel and a pillar candle. A representative sample of the item was submitted with your ruling request.

Item (20102TG) consists of a verdi green cast iron floor standing pedestal that measures approximately twenty eight inches in height by thirteen inches in diameter. The item contains a glass insert that measures ten and one half inches in height by eleven inches in diameter. The glass insert has a concave bottom which will not allow it to stand on its own. The glass vessel contains a white pillar candle measuring seven inches in height by seven inches in diameter.

The essential character of the cast iron pedestal with glass vessel is represented by the glass vessel. The glass vessel is the component which distinguishes the article. The glass component fulfills the function of the article; it holds the object or objects to be displayed such as flowers, plants, wine bottles, candles, etc.

The applicable subheading for the cast iron pedestal with glass vessel will be 7013.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes..: other glassware: other: other: other: valued over $5.00 each. The rate of duty will be 7.2 percent ad valorem.

The applicable subheading for the pillar candle will be 3406.00.0000, HTS, which provides for candles, tapers and the like. The rate of duty will be 2.3 percent ad valorem.

The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are subject to the Antidumping Duty order on petroleum wax candles from China.

Since Column 1 rate duties and Antidumping duties will be assessed on the candles that accompany this merchandise, the value of the candles should be broken out on the invoice at the time of entry.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at 212-466-5796.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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