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NY J84481




May 30, 2003

CLA-2-94:RR:NC:2:227 J84481

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000; 3406.00.0000

Ms. Irene Tsiavos
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of a candleholder set as well as a separate candleholder and pillar candle from China.

Dear Ms. Tsiavos:

In your letter dated May 1, 2003, you requested a tariff classification ruling.

The submitted sample, known as the hibiscus candleholder with votive candle (item number 4816), is a cylinder-like polyresin candleholder with its exterior in an hibiscus flower motif. It measures about 1 1/8 inches in height by 2 ½ inches in diameter and has a top opening, measuring about 1 ½ inches in diameter, with an incorporated metal receptacle. There is also a 1 ¾-inch long pillar candle that is designed to be inserted into the candleholder. It is stated that the holder and candle may be imported either as a candleholder set (put up in a retail-packed condition) or separately.

The applicable subheading for the candleholder set and only the candleholder when imported separately will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the candle when imported separately will be 3406.00.0000, HTS, which provides for candles, tapers and the like. The rate of duty will be free.

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 George Kalkines at 646-733-3028.

Sincerely,

Robert B. Swierupski
Director,

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