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NY 814793

CLA-2-94:R:N4:227 814793


TARIFF NO.: 9405.50.4000

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway 43rd floor
New York, NY 10036-8901

RE: The tariff classification of a ceramic candleholder set with the candleholder from China and the candle from Hong Kong.

Dear Mr. Eisen:

In your letter dated September 14, 1995, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a candleholder set, item number PP 135108, which consists of a decorative reddish terra-cotta candleholder which measures approximately 2 1/4 inches high with a diameter of 3 1/4 inches. It is designed to hold a cylindrically-shaped, reddish-colored candle which measures about 2 inches high by 1 3/4 inches wide. It is stated that the candle of Hong Kong origin is so packaged with the candleholder of Chinese origin in China so as to be suitable for retail sale without any need for repacking.

Upon reviewing the subject article and the imported condition of its packing, it has been determined that this item qualifies as a set with the essential character of the article being imparted by the ceramic candleholder. Further, since the combination of these two components (the candleholder and candle) does not substantially transform the item into a new and different article of commerce, the instant merchandise should be properly marked to indicate that the candleholder is "Made in China," and the candle is "Made in Hong Kong."

The applicable subheading for this candleholder set, item number PP 135108, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings. The rate of duty will be 7.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling letter 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 George Kalkines at 212-466-5794.


Roger J. Silvestri

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