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April 6, 1999

CLA-2-69:RR:NC:2:227 D89678

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.10.5000

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a decorative ceramic holder from China with candle from Taiwan.

Dear Mr. Epstein:

In your letter dated March 23, 1999, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a decorative porcelain article, referred to as the “Angel Votive Holder with Votive Candle” (item number PP 191560), which measures about 3 inches high with an open top diameter of 2 1/4 inches and a base of 3 3/4 inches at its widest point. It has an open hollow interior of 1 3/4 inches in depth with an exterior circumference that is surrounded by several angels holding pink ribbons adorned with flowers. Further, it features small apertures situated between the angels. It is imported with a small candle, originating in Taiwan, which is fitted into a cylindrical-shaped metal container that measures about 1 3/8 inches in diameter. The purpose of the lit candle when inserted into the interior is to enhance the decorative features of the ceramic holder.

It has been determined that the essential character of the subject merchandise, in noting GRI 3(b), is imparted by the decorative ceramic holder.

It is stated that the candle of Taiwanese origin will be packaged with the instant holder in China and therefore should not be subject to antidumping duties upon importation into the United States. In this regard, you should submit proper documentation verifying the country of origin of the candles upon importation of the merchandise.

The applicable subheading for the decorative porcelain article, item number PP 191560, will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain. The rate of duty will be free.

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 212-637-7073.

Sincerely,

Robert B. Swierupski
Director,

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