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NY I84954




August 12, 2002

CLA-2-34:RR:NC:SP:237 I84954

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 a metal plate from China.

Dear Ms. Rudd:

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

Style# AE40446 Candle Garden Set consists of two hand painted purple pillar candles (2”D x 4”H), one purple votive candle poured in a hand painted glass candleholder (2”D x 2-1/2”H) and an inexpensive metal plate decorated with textile flowers attached by a ring of paper wrapped metal wire (9”D x 3/4”H). The items have a total value of $4.90. The essential character of the set is imparted by the candles. Your samples are being returned.

The applicable subheading for Style# AE40446 Candle Garden Set 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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