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NY G86919




February 12, 2001

CLA-2-34:RR:NC:SP:237 G86919

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 9505.10.2500; 9405.50.4000

Mr. Chris Closson
CT Closson Company
P.O. Box 890661
Temecula, CA 92589

RE: The tariff classification of two gel candles and a glass candleholder from China or Hong Kong.

Dear Mr. Closson:

In your letter dated January 26, 2001, you request a tariff classification ruling.

You submit the following samples:

Item #PJ 20047, Glass Jar Candle With Filled Votive, consists of a clear gel candle poured inside a glass jar container with a resealable lid that measures approximately 4-1/2” in height and 4” at its widest diameter. The inside of the glass container is decorated with artificial flowers.

Item #GC 1002, Glass Jar Gel Candle With Christmas Designs, consists of a clear gel candle poured inside a glass jar container with a resealable lid that measures approximately 4-1/2” in height and 4” at its widest diameter. The inside of the glass container is decorated with polyresin snowmen with caps and scarves and holly leaves and holly berries.

Item #GC 1001, Glass Jar Candle Holder With Fish, consists of a glass jar container with a resealable lid that measures approximately 4-1/2” in height and 4” at its widest diameter filled with clear gel (no wick) and polyresin fish and shells. The container also has a depression in its center for the insertion of a tea light or votive candle (not included).

The applicable subheading for Item #PJ 20047, Glass Jar Candle With Filled Votive, 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 Item #GC 1002, Glass Jar Gel Candle With Christmas Designs, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.

The applicable subheading for Item #GC 1001, Glass Jar Candle Holder With Fish, will be 9405.50.4000, HTS, which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem.

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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