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NY C84609




March 25, 1998

CLA-2-94:RR:NC:2: 227 C84609

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

Mr. Louis S. Shoichet
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43rd floor
New York, NY 10036-8901

RE: The tariff classification of a candleholder set from China and Taiwan.

Dear Mr. Shoichet:

In your letter dated February 26, 1998, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted, referred to as the "Cherished Teddies Autumn Candle Holder" (item number PP 172508), is a candleholder set consisting of a polyresin holder and a tealite candle. The holder, which depicts a hollowed out pumpkin decorated with leaves and seated teddy bear figurine, measures approximately 2 inches in height by 3 inches in length. The candle, measuring about 1/2 inch high with a diameter of 1 1/2 inches, is designed to be inserted into this holder. The essential character of the set is imparted by the candleholder.

The applicable subheading for this candleholder set 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 6.3 percent ad valorem.

The Department of Commerce has determined that 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 Act on petroleum-wax candles from China. Therefore, the value of the candle, imported from China, that is contained within this holder will be assessed an antidumping duty of 54.21 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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