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NY N025018




April 3, 2008

CLA-2-94:OT:RR:NC:1:110

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

Ms. Sandy Wieckowski
Expeditors Tradewin, LLC
11101 Metro Airport Center Drive
Building M2, Suite 110
Romulus, MI 48174

RE: The tariff classification of a candleholder set from China.

Dear Ms. Wieckowski:

In your letter dated February 27, 2008, you requested a tariff classification ruling on behalf of your client, Hallmark Cards, Inc.

The merchandise under consideration is described as the 3D Shaped Candle, SKU number 1FVT3108. It is a wax candleholder shaped to resemble a pyramid of cupcakes stacked upon a base that allows it to be placed directly on any flat surface. The candleholder measures approximately 3 inches high and tapers from 2.5 inches wide at the base to a width of 1 inch at the top. At the apex of the cupcake pyramid is a recessed socket sized and shaped specifically for a birthday candle. The candleholder is imported with a wax birthday candle, packaged together for retail sale in a cardboard-backed blister pack.

As imported, the 3D Shaped Candle candleholder and birthday candle meet the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer upon the set as a whole its essential character. The candleholder clearly provides the essential character of this set.

The applicable subheading for the 3D Shaped Candle set, SKU number 1FVT3108, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings: Non-electrical lamps and lighting fittings: Other: Other.” The general 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/.

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 Thomas Campanelli at 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,

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