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NY I84932




August 12, 2002

CLA-2-34:RR:NC:SP:237 I84932

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Bernice Rudd
Wal*Mart Stores, Inc.
Mail Stop # 0410-L-32
601 N. Walton
Bentonville, Arkansas 72716-0410

RE: The tariff classification of a candle set with two ceramic plates from China.

Dear Ms. Rudd:

In your letter of August 3, 2002 you requested a tariff classification ruling.

Style# AE21153S Candle Gift Set With Flower Designs consists of one large pink pillar shaped candle (3”D x 3”H) and two small inexpensive pink ceramic plates with raised rims (4-3/4”D x 5/8”H). Both the candle and plates are decorated with raised flower designs. The candle contains 58% palm oil wax. The items have a total value of $2.80. The essential character of the set is imparted by the candle. Your samples are being returned.

The applicable subheading for Style# AE21153S Candle Gift Set With Flower Designs will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty is free.

Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th Street and Constitution Avenue, N.W., Washington, DC 20230, telephone number (202) 482-4106.

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. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.

Sincerely,

Robert B. Swierupski
Director, National Commodity
Specialist Division

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