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NY J87719




August 8, 2003

CLA-2-34:RR:NC:SP:237 J87719

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 7323.99.9060; 6702.10.2000; 9405.50.4000

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

RE: The tariff classification of three candle sets with metal stands from China.

Dear Ms. Spurbeck:

In your letter dated July 29, 2003, on behalf of Mervyn’s Import Department, you requested a ruling for three candle sets with metal stands and two decorative plastic balls. Your samples are being returned.

Style #0385680 Harvest Candle/Wreath/Tray Set consists of 3 pillar-shaped wax candles 3”D x 3”H (yellow), 6”H (green) or 9”H (red); a bronze painted iron tray on a bent-wire stand approx. 7”D x 6”H; and a wreath of styrofoam pumpkins and textile leaves attached to a ring of paper wrapped metal wire approx. 9”D. The candles are said to contain 58% palm oil and 42% paraffin wax. 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.

Style #0385681 Fruit Candle/Wreath/Holder Set consists of a red pillar-shaped wax candle 3”D x 3”H; a gold painted pedestal-shaped iron candleholder approx. 4”D x 6”H; and a wreath of styrofoam fruit and textile leaves attached to a ring of paper-wrapped metal wire approx. 6”D. The candle is said to contain 58% palm oil and 42% paraffin wax. The essential character of the set is imparted by the candleholder

Style #0385682 Grape Candle/Wreath/Holder Set consists of a purple pillar-shaped wax candle 3”D x 3”H; a gold painted pedestal-shaped iron candleholder approx. 4”D x 6”H; and wreath of styrofoam grapes and textile leaves attached to ring of paper wrapped metal wire approx. 5”D. The candle is said to contain 58% palm oil and 42% paraffin wax. The essential character of the set is imparted by candleholder.

Style #MH794037 Decorative Styrofoam Balls consists of 2 green plastic-coated styrofoam balls decorated with green plastic-coated styrofoam berries with metal stems inserted into the styrofoam balls approx. 4”D.

The applicable subheading for the 3 pillar-shaped candles in the Style #0385680 Harvest Candle/Wreath/Tray 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.

The applicable subheading for the painted iron tray on a bent-wire stand in the Style #0385680 Harvest Candle/Wreath/Tray Set will be 7323.99.9060, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel; other; not coated or plated with precious metal; other; other; other. The rate of duty is 3.4 percent ad valorem.

The applicable subheading for Style #0385681 and Style #0385682 Candle/Wreath/Holder Sets will be 9405.50.4000, HTSUS, which provides for other non-electrical lamps and lighting fittings. The rate of duty is 6 percent ad valorem.

The applicable subheading for Style #MH794037 Styrofoam Balls 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.

We are unable to issue a classification ruling on the wreath of plastic pumpkins in Style #0385680 Harvest Candle/Wreath/Tray Set because we need the following information: (1) the composition of the beads covering the styrofoam pumkins (i.e. glass, plastic or other material); and (2) the percentage of the surface area covered by the beads. 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 Director, National Commodity Specialist Division, U.S. Customs and Border Protection, One Penn Plaza, 10th Floor, New York, New York 10119, attn: CIE Binding Rulings Section.

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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