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NY C81574





November 20, 1997

CLA-2-94:RR:NC:2:227 C81574

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

Mr. Joshua Bloomfield
Tower Group International
6730 Middlebelt Road
Romulus, MI 48174-2039

RE: The tariff classification of candleholders from Canada and candles from China.

Dear Mr. Bloomfield:

In your letter dated November 6, 1997, on behalf of United Design, you requested a tariff classification ruling. The sample is being returned as you requested.

The sample submitted is referred to as a Candlelight Gift Basket that is packed ready for retail sale as a set. It consist of a hydrostone candleholder shaped to depict an angel and three 5 inch household candles. The holder is made in Canada and the candles are made in China. The essential character of the set is imparted by the candleholder.

Based on the size, the 5 inch household candles are not subject to the Antidumping Duty order on petroleum wax candles from China.

The applicable subheading for this candleholder set with candles will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings. The rate of duty will be 6.6 percent ad valorem.

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 George Kalkines at 212-466-5794.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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