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NY L83107




March 7, 2005

CLA-2-34:RR:NC:SP:237 L83107

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 4202.92.4500; 9405.50.4000

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

RE: Tariff classification of a candle gift set with candle lamp and tote bag from China.

Dear Ms. Jones:

In your letter received February 28, 2005 you requested a tariff classification ruling.

PC5077 Candle Tote Gift Set consists of 1 open tote bag made of sheeting of plastic (approx. 6” high excluding the single carrying handle x 10” wide x 4” deep), 1 empty jar shaped glass tealight candle lamp with glass lampshade (approx. 6”H), 9 tealight wax candles, 2 pillar shaped wax candles (approx. 3” high x 2 “ wide), 2 poured candles in clear ribbed glass containers (approx. 80 grams of wax) and 2 poured candles in clear tapered glass containers (approx. 17.1 grams of wax). The wax contains less than 50% petroleum.

The above described items are not considered a set for tariff purposes because they do not meet a particular need or carry out a specific activity. The tote bag is of a class or kind that may be used to transport not only the candles but other articles as well. Therefore each item including the tote bag will be classified separately in its own appropriate heading.

The applicable subheading for the tealights, pillars and poured candles in glass containers will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), for candles, tapers and the like. The rate of duty is free.

The applicable subheading for the tote bag will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty is 20 percent ad valorem.

The applicable subheading for the empty candle lamp with lampshade 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.

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

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