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NY G86406




January 25, 2001

CLA-2-34:RR:NC:SP:237 G86406

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Joseph Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a "Ball Candles With Sand On Wooden Tray Set" from China.

Dear Mr. Hoffacker:

In your letter dated January 16, 2001, on behalf of Consolidated Stores, Inc. of Columbus, Ohio, you request a tariff classification ruling.

The sample that you submit, Item #M005, Ball Candles With Sand On Wooden Tray Set, consists of two white colored sphere shaped candles that measure approximately 1-1/2" in diameter, two square glass containers that measure approximately 2-1/4" on all sides, two plastic packets of sand, and a rectangular shaped wooden tray that measures approximately 3/4" in height x 3-3/4" in width x 6-1/2" in length. The tray has two square shaped depressions for insertion of the two glass containers, which are each filled with sand and a candle.

In our opinion, Item #M005, Ball Candles With Sand On Wooden Tray Set, is a set for Customs purposes, and under the General Rules of Interpretation (GRI) for the Harmonized Tariff Schedule, the candles convey the essential character. GRI 3(b) noted.

Your sample is being returned upon your request.

The applicable subheading for Item #M005, Ball Candles With Sand On Wooden Tray Set, 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.

Many candles are covered by antidumping proceedings and, therefore, may be liable for antidumping duties. A list of AD/CVD proceedings at the Department of Commerce and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

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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