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NY N013761




July 11, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.29.0000

Ms. Jamie Castellanos
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of a base metal ornament from China

Dear Ms. Castellanos:

In your letter dated June 27, 2007, you requested a tariff classification ruling.

The merchandise under consideration is a decorative ornament made of base metal. It comes in two styles, one decorated with snowflakes (style number AN106), and the other decorated with moose (style number AN411). The base holds a tea light candle, which is included, and the top supports fan blades from which the snowflakes/moose hang. It measures 16.5 cm high by 6.5 cm wide.

Your letter describes this item as a candle holder; however, it does not provide illumination. The candles provide the heat necessary to cause the fan blades and snowflakes/moose to rotate.

The applicable subheading for the metal ornament with candle will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

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").

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/.

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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