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NY J80622




February 5, 2003

CLA-2-34:RR:NC:SP:237 J80622

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Lesa R. Hubbard
J.C. Penney Purchasing Corp.
6501 Legacy Drive
Plano, Texas 75024-3698

RE: Tariff classification of a pillar-shaped wax candle set with a glass plate from China.

Dear Ms. Hubbard:

In your letter dated January 30, 2003 you requested a tariff classification ruling.

Style #GFF620RW Candle and Candle Holder Set consists of a blue pillar-shaped wax candle (4”H x 4”D) and a clear square-shaped glass plate with a raised edge (7-1/2”L x 7-1/2”W x 1”H). The candle consists of 58 percent palm oil wax and 42 percent paraffin wax. The candle imparts the essential character of the set. Your sample is being returned.

The applicable subheading for the pillar candle with glass plate 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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