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May 14, 1999

CLA-2-94:RR:NC:2:227 E81163

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

Ms. Despina Keegan
Serko & Simon, LLP
One World Trade Center, Ste. 3371
New York, NY 10048

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

Dear Ms. Keegan:

In your letter dated April 26, 1999, on behalf of Russ Berrie and Company, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a globe-shaped glass candle holder, item number 13382, which measures approximately 3 inches in height by 4 inches in overall diameter. It possesses a hollow-shelled body with bottom opening and a recess at the top, measuring nearly 3/4 inch in depth with an open top diameter of 1 5/8 inches, which is designed to contain a tealite candle included with the holder. It also features the wording “Let the light of the season shine in every heart” printed around the recess at the top.

It has been determined that the subject merchandise is a set with the essential character of the article, in noting GRI 3(b), being imparted by the candle holder.

It is stated that the candle, originating in Taiwan, will be packaged and put up as a set for retail sale with the candle holder, originating 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 candle holder 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 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 212-637-7073.

Sincerely,

Robert B. Swierupski
Director,

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