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NY L85783




July 1, 2005

CLA-2-83:RR:NC:N1:121 L85783

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.29.0000

Ms. Shirley C. Schmidt
Pier 1 Imports, Inc.
100 Pier 1 Place, Level 16
Fort Worth, TX 76102

RE: The tariff classification of a sleigh and candle set from China

Dear Ms. Schmidt:

In your letter dated June 21, 2005, you requested a tariff classification ruling.

The sample you submitted is a gift set, article number 2072422, consisting of an iron stand in the shape of a sleigh, three scented, pillar candles and a bag of semi-precious stones. The sleigh measures approximately 12”long by 4-1/2” wide by 4-1/2” high. The two red candles measure 3” high by 1&3/4” in diameter, the green candle measures 4” high by 2” in diameter. The stones are quartzite and are not polished. The value breakdown is $0.99 iron sleigh, $0.78 candles, $0.18 stones, and $0.31 for packing and freight. The weight breakdown is 37.21% iron sleigh, 33.72% candles and 29.07% stones. Your letter indicates that the candlescape gift set is intended to be used as a tabletop decoration in the home. The iron sleigh imparts the essential character of the set.

The applicable subheading for the candle set with metal holder will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, nonelectric, of base metalstatuettes and other ornaments, and parts thereof, other. The rate of duty will be free.

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 Barbara Kaiser at 646-733-3024.

Sincerely,

Robert B. Swierupski
Director,

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