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NY E87898




October 21, 1999

CLA-2-94:RR:NC:2:227 E87898

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

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

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

Dear Ms. Keegan:

In your letter dated September 30, 1999, on behalf of Russ Berrie and Company, Inc., you requested a tariff classification ruling.

The subject merchandise, based on the information submitted, consists of a long-stemmed striped glass candleholder, item number 100122, which measures approximately 7 3/8 inches in overall height. It possesses a top bowl, trimmed in 14K gold, that measures about 2 1/8 inches in depth by 2 ¾ inches in diameter with a top opening of 2 ½ inches. It also features a checkered ribbon bow that is tied at the notch where the stem and the bowl meet. It is designed to contain a rose scented ball candle that measures approximately 1 ½ by 1 ½ inches.

It has been determined that the subject merchandise is a set with the essential character of the article, in noting the Generalized Rule of Interpretation 3 (b), being imparted by the candleholder.

It is noted that the candle, originating in Taiwan, will be imported in a retail packed condition with the candleholder that is stated to originate in China. If the candle is individually wrapped and marked “Made in Taiwan” with the same reference of marking on the outside container, it 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 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, other. 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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