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NY J85299




June 11, 2003

CLA-2-34:RR:NC:SP:237 J85299

CATEGORY: CLASSIFICATION

TARIFF: 3406.00.0000; 5609.00.2000; 6702.10.2000; 6912.00.5000; 9503.41.0000 Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of Harvest Basket Gift Set with candles from China.

Dear Mr. Stinson:

In your letter dated May 25, 2003 you requested a tariff classification ruling.

The Harvest Basket Gift Set consists a green pillar candle 3” x 6”, an orange pumpkin-shaped candle 3” x 3.5”, a brown acorn-shaped candle 2” x 3”, a brown basket of vegetable fiber twine 10” x 7.5” x 12”, artificial foliage of wire wrapped in brown paper with three plastic acorns and a textile oak leaf, a green terra cotta dish 5”, and a brown stuffed toy bear 5.5”. Your sample is being returned.

Although sold as a set, the above items are not considered a set for Customs purposes since they do not meet a particular need or carry out a specific activity. Therefore, each item will be classified separately in its own appropriate heading.

The applicable subheading for the three candles will be 3406.00.2000, Harmonized Tariff Schedules of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty is free.

The applicable subheading for the basket of vegetable fiber twine will be 5609.00.2000, HTSUS, which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: of vegetable fibers, except cotton. The rate of duty will be 0.4 percent ad valorem.

The applicable subheading for the artificial foliage will be 6702.10.2000, HTSUS, which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of plastics: assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods. The rate of duty will be 8.4 percent ad valorem.

The applicable subheading for the terra cotta dish will be 6912.00.5000, HTSUS, which provides for other ceramic household articles and toilet articles, other than of porcelain or china, other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the stuffed toy bear will be 9503.41.0000, HTSUS, which provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: stuffed toys and parts and accessories thereof. 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 St. and Constitution Ave. NW, Washington, DC 20230, phone (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 should be provided with the entry documents filed at the time merchandise is imported. If you have any questions on the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.

Sincerely,

Robert B. Swierupski
Director,

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