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NY H88127




February 20, 2002

CLA-2-39:RR:NC:SP:222 H88127

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Mr. Steve Kuchta
Kuehne & Nagel, Inc.
10 Exchange Place, 19th Floor
Jersey City, NJ 07302

RE: The tariff classification of a relaxation candle fountain from China.

Dear Mr. Kuchta:

In your letter dated February 4, 2002, you requested a classification ruling.

The submitted sample is a Relaxation Candle Fountain identified as Model #WF-CAN21. It is a combination candle and fountain in one. This table top size fountain measures 7-3/4 inches tall x 9 inches wide x 10-1/4 inches in length. The candle fountain consists of 12 tea light scented candles, polished river rocks, four column shaped plastic candles, a plastic tray and a submersible pump with an electrical cord. The plastic column shaped candles each have cut-out circles in the top to hold the tea light candles. The rocks can be attractively arranged on the tray at the base and the submersible pump produces a soothing sound of flowing water. The plastic components impart the essential character to this item.

The sample is returned as you requested.

The applicable subheading for the Relaxation Candle Fountain, Model #WF-CAN21, will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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