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NY G80226




August 7, 2000

CLA-2-34:RR:NC:SP:237 G80226

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 6702.90.3500; 6912.00.4890 Ms. Amy Johnson
Walmart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of pillar candles, artificial flowers, and a ceramic plate from China.

Dear Ms. Johnson:

In your letter dated July 24, 2000, you request a tariff classification ruling.

The sample that you submit, Item #20ml-312, 8 Inch Valentine Candle Set, consists of three candles, three artificial flowers, and a ceramic plate wrapped in cellophane and tied with a man-made fiber ribbon. The items are described below:

Three heart shaped white colored pillar candles that measure approximately 6" in height and 3-1/2" across from point to point, 5" in height and 3-1/2" across from point to point, and 4" in height and 3-1/2" across from point to point, respectively. The candles are decorated with red colored hearts and red colored swirls and shrink wrapped together. The candles are multi-sided pillars when viewed from the side.

Three white artificial flowers with green leaves and stems stated to be made of 80% polyester and 20% nylon.

A red colored square shaped ceramic plate that measures approximately 1-1/2" in height and 8" on all sides.

Although you indicate that these items will be sold together, the items do not meet the qualification of "goods put up in sets for retail sale" as they do not meet a particular need or carry out a specific activity. Therefore, the items will be classified separately.

Your samples are being returned upon your request.

The applicable subheading for the three pillar candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be free.

The applicable subheading for the artificial flowers will be 6702.90.3500, HTS, which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other: of man-made fibers. The rate of duty will be 9 percent ad valorem.

The applicable subheading for the ceramic plate will be 6912.00.4890, HTS, which provides for other ceramic tableware...other than of porcelain or china. The rate of duty will be 9.8 percent ad valorem.

The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straightsided dinner candles; rounds, columns, pillars, votives; and various waxfilled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the candles of Item #20ml-312, 8 Inch Valentine Candle Set, are within the scope of the antidumping duty order on petroleum wax candles from China.

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 F. Cantone at 212-637-7018.

Sincerely,

Robert B. Swierupski
Director,

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