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NY J86436




July 1, 2003

CLA-2-34:RR:NC:SP:237 J86436

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 4420.90.8000

Ms. Kris Spurbeck
Target Customs Brokers, Inc.
1000 Nicollet Mall
Minneapolis, Minnesota 55403

RE: Tariff classification of three pillar candles, a pedestal and wreath from China.

Dear Ms. Spurbeck:

In your letter dated June 23, 2003, on behalf of Mervyn’s Import Department, you requested a tariff classification ruling.

Style# 22281 Candle Set consists of three red glitter pillar candles 3”D x 3”H, 3”D x 4”H and 3”D x 6”H; a wood footed pedestal 12-1/2”D x 6-3/8”H; and a twig wreath with dried pinecones, plastic berries and leaves 16”D. The candles are said to contain 60 percent palm oil. Your samples are being returned.

Although sold as a set, the above described 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. Because the wood pedestal can be used to hold not only candles but also a variety of other articles, it is not considered a candleholder for Customs purposes.

The applicable subheading for the three red glitter pillar candles 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.

The applicable subheading for the wood footed pedestal will be 4420.90.8000, HTSUSA, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty is 3.2 percent ad valorem.

We are returning your request for a classification ruling on the twig wreath, along with any related samples, because we need additional information. Please identify the material composition of the twig (for example: bamboo, rattan, willow or other material).

If this information becomes available in the future, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If you have any questions on the twig wreath, contact National Import Specialist Paul Garretto at 646-733-3035.

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) 482-0961.

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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