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June 7, 1999

CLA-2-94:RR:NC:2:227 E81945

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

Ms. Helen Newell
Polardreams Intl., Ltd.
1948 Hwy 1 North
Fairfield, IA 52556

RE: The tariff classification of candle holder sets from China inclusive of wooden candle holders from Taiwan.

Dear Ms. Newell:

In your letter dated May 10, 1999, you requested a tariff classification ruling.

The subject merchandise, based on the illustrative photo submitted, consists of various candle holder sets that are referred to as the “Boxed Candle Set” (item number HC76). The set is made up of the following articles

1) two wooden candle holders, originating in Taiwan, with four tapered candles originating in China.

2) two square-shaped metal candle holders that contain two square pillar-like candles measuring about 2 by 2 by 5 inches and two frosted cylindrical-shaped glass candle holders with two votive candles, all originating in China.

It is stated that the above candle holder sets will be imported and retail packed in a rectangular-shaped wooden box that is appropriately designed to contain them. It has been determined that the essential character of these sets is imparted by the candle holders.

The applicable subheading for the boxed candle holder sets 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.

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. In our opinion, the candles contained in the above-described sets are within the scope of the antidumping duty order.

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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