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NY H81834




July 9, 2001

CLA-2-34:RR:NC:SP:237 H81834

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 6912.00.5000; 9505.10.2500

Ms. Dawn Chan
Leader Light Ltd., Room 303
Chinachem Golden Plaza
77 Mody Road
Tsimshatsui, Kowloon, HK

RE: The tariff classification of candles and a X’mas Candle Gift Set from China.

Dear Ms. Chan:

In your letter dated June 11, 2001, you request a tariff classification ruling.

You submit the following photographs and samples:

Item #C-0192, Crystal Candle, is a blue colored pillar candle that measures approximately 4” in height and 6” in diameter and will be imported in other assorted colors. You state that the candle is made of approximately 55% palm oil and 44% paraffin wax.

Item #C-0194, Crystal Candle, is a blue colored pillar candle that measures approximately 4” in height and 4” in diameter and will be imported in other assorted colors. You state that the candle is made of approximately 55% palm oil and 44% paraffin wax.

Item #C-0196, Crystal Candle, is a blue colored pillar candle that measures approximately 6” in height and 3” in diameter and will be imported in other assorted colors. You state that the candle is made of approximately 55% palm oil and 44% paraffin wax.

Item #C-0197, Crystal Candle, is a blue colored pillar candle that measures approximately 3” in height and 3” in diameter and will be imported in other assorted colors. You state that the candle is made of approximately 55% palm oil and 44% paraffin wax.

Item #C-0203, Crystal Candle, is a blue colored cube shaped column candle that measures approximately 3” on all sides and will be imported in other assorted colors. You state that the candle is made of approximately 55% palm oil and 44% paraffin wax.

Item #C-0202, Crystal Candle, is a blue colored column candle that measures approximately 6” in height and 3” square and will be imported in other assorted colors. You state that the candle is made of approximately 55% palm oil and 44% paraffin wax.

Item #C-2584-0B, X’mas Candle Gift Set, consists of three silver colored pillar candles and one silver colored sphere shaped candle, a plastic bag of artificial foliage, and a ceramic platter packaged together as a set. The three pillar candles measure 8” in height and 3” in diameter, 6” in height and 3” in diameter, and 4” in height and 3” in diameter, and the sphere shaped candle measures 3-3/4” in diameter. The artificial foliage consists of four silver colored pine cones, red colored berries, pine needles, and green colored leaves. The circular shaped ceramic platter measures approximately 1-1/4” in height and 12” in diameter. The candles will also be imported in a gold design (Item #C-2584-0A).

Although the pillar candles, artificial foliage, and ceramic platter are packaged together, they are not “goods put up for retail sale” as they do not “meet a particular need or carry out a specific activity.” The ceramic platter functions as a candleholder but is not specifically dedicated to the function of a candleholder. A candle is only one of numerous items which the ceramic platter is capable of holding. Therefore, for Customs’ purposes, the goods do not comprise a set and each article will be classified separately. GRI 3 (b) noted.

The applicable subheading for Item #C-0192, Crystal Candle, Item #C-0194, Crystal Candle, Item #C-0196, Crystal Candle, Item #C-0197, Crystal Candle, Item #C-0202, Crystal Candle, Item #C-0203, Crystal Candle, and the candles of Item #C-2584-0A/B, X’mas Candle Gift 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.

The applicable subheading for the ceramic platter of Item #C-2584-0A/B will be 6912.00.5000, HTS, which provides for other ceramic household articles and toilet articles, other than of porcelain or china, other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the artificial foliage of Item #C-2584-0A/B will be 9505.10.2500, HTS, which provides for ...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.

You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. 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.

Please limit future ruling requests to five items per ruling request.

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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