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NY N011496




June 7, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 9405.50.4000

Ms. Joanna Tymejczyk
UPS Supply Chain Solutions
150-20 132nd Avenue
Jamaica, New York 11434

RE: Tariff classification of wax candle sets with decorative wreaths from China.

Dear Ms. Tymejczyk:

In your letter dated May 14, 2007, on behalf of the Burlington Coat Factory, you requested a tariff classification ruling. Your samples are being returned.

Style No. C725417 Decorative Candle Holder with Candle set consist of a wax candle poured in a frosted glass container (2-3/4 inches in diameter by 3-1/4 inches high) and a circular shaped wreath of artificial fabric leaves, red painted styrofoam berries and red plastic beads attached to a ring of paper-wrapped metal wire (approx. 6-1/2 inches in diameter). The item is retail packed on a red cardboard base with a clear plastic cover tied on with a red and green textile ribbon. The poured wax candle imparts the essential character of the set.

Style No. C725440 Decorative Candle Holder with Candle set consist of a wax candle poured in a frosted glass container (2-3/4 inches in diameter by 3-1/4 inches high) and a circular shaped wreath of artificial fabric leaves, red and green painted styrofoam berries and natural pinecones attached to a ring of paper-wrapped metal wire (approx. 6-1/2 in diameter). The item is retail packed on a red cardboard base with a clear plastic cover tied on with a red textile ribbon. The poured wax candle imparts the essential character of the set.

Style No. C725429 Decorative Candle Holder with Candle set consist of a pair of votive wax candles in frosted glass votive candle holders (2 inches in diameter by 2-1/2 inches high) each with a circular shaped wreath of artificial plastic pine leaves, red painted styrofoam berries and orange and green painted styrofoam fruit covered with plastic beads attached to a ring of paper-wrapped metal wire (approx. 6-1/2 inches in diameter). The item is retail packed on a red cardboard base with a clear plastic cover tied on with a red and green textile ribbon. The frosted glass candleholder imparts the essential character of the set.

The applicable subheading for Style No. C725417 and C725440 each consisting of a wax candle poured in a glass container with decorative wreath will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty will be free.

The applicable subheading for Style No. C725429 consisting of a pair of votive candle holders with votive wax candles and decorative wreaths will be 9405.50.4000, HTSUS, which provides for other non-electrical lamps and lighting fittings. The rate of duty will be 6 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Candles from China may be subject to anti-dumping duties administered by the United States Department of Commerce, Import Administration. You may contact them at 14th St. and Constitution Ave. NW, Washington, DC 20230, at telephone (202) 482-3148, or by visiting their website at www.IA.ITA.DOC.GOV (click on "Import Administration Home Page" - click on "Decisions and Data" - click on "Scope Rulings: Candles from the PRC").

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 the 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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