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NY K80505




November 4, 2003

CLA-2-34:RR:NC:SP:237 K80505

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Yolanda Massey
Michaels Import Department
8000 Bent Branch Drive
Irving , Texas 75063

RE: The tariff classification of a wax candle, wreath and metal holder set from China.

Dear Ms. Massey:

In your letter dated October 23, 2003 you requested a tariff classification ruling for Item #MCH-108 Red Metallic Candle with Ornamental Wreath and Metal Holder consisting of a red pillar wax candle (3”D x 6”H), a black painted circular metal holder (5”D x 0.5”H) and a plastic pine wreath with tiny bells, plastic red balls and berries (8”D x 3”H) tied with red ribbon. The candle is said to contain 55% palm oil and 45% paraffin. The candle imparts the essential character of the set. Your sample is being returned.

The applicable subheading for the wax candle, wreath and holder set will be 3406.00.0000, Harmonized Tariff Schedules 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 St. and Constitution Ave. NW, Washington, DC 20230, phone (202) 482-0162.

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 entry documents filed at 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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