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NY K87979




August 19, 2004
CLA-2-34:RR:NC:SP:237 K87979

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 9405.50.4000

Ms. Carol Jones
Polardreams International Ltd.
1100 North 4th Street
Fairfield, Iowa 52556

RE: Tariff classification of scented tealight candles with candleholders from China.

Dear Ms. Jones:

In your letter dated July 23, 2004 you requested a tariff classification ruling.

Items # NC2727, # NC2728 and # NC2729 Candle Gift Sets are identical except for color and fragrance and consist of a jar shaped glass candleholder with glass lampshade (approx. 6”H) and four tealight candles packed in a printed paperboard and folded plastic box. The blended wax is said to consist of less than 50% petroleum. The candleholder imparts the essential character of each set.

The applicable subheading for the glass candleholder with lampshade and tealight candles, if imported as a set, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other non-electrical lamps and lighting fittings, other. The rate of duty is 6 percent ad valorem.

The applicable subheading for the candleholders with lampshades, if imported separately, will be 9405.50.4000, HTSUS, which provides for other non-electrical lamps and lighting fittings, other. The rate of duty is 6 percent ad valorem.

The applicable subheading for the tealight candles, if imported separately, will be 3406.00.0000, 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 control number indicated above should be provided with entry documents filed at time 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

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