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NY L80187




November 2, 2004

CLA-2-96: RR:NC:SP:236 L80187

CATEGORY: CLASSIFICATION

TARIFF NO.: 9602.00.4000

Mr. Shachar Gat
Shonfeld’s USA
3100 South Susan Street
Santa Ana, CA 92704

RE: The tariff classification of Purple Candle Boat, Item # CA-210413 from China

Dear Mr. Gat:

In your letter dated October 6, 2004, you requested a tariff classification ruling.

The sample submitted a Purple Candle Boat, consists of a block of wax molded into the shaped of a square tray with three sections measuring approximately 15 ¼ inches in length by 2 inches in width. The center section is used to hold a floating candle molded into the shape of a flower and medium black rocks. The other two sections are used to hold a variety of small rocks. According to the attached instruction, this article of wax will float in a swimming pool with a lit candle. This product is put up for sale in a retail package.

Your sample is being retained for official purposes.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the Purple Candle Boat to be a set for tariff classification purposes, with the essential character imparted by the article of wax.

The applicable subheading for the Purple Candle Boat will be 9602.00.4000 Harmonized Tariff Schedule of the United States (HTS), which provides for Worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resin, of modeling pastes, and other molded or carved articles, not elsewhere (except gelatin of heading 3503) and articles of unhardened gelatin: Molded or carved articles of wax. The rate of duty will be 1.8 percent ad valorem.

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 the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Debra Wholey at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,

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