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NY C84237

February 24, 1998

CLA-2-94:RR:NC:2: 227 C84237


TARIFF NO.: 9405.50.4000

Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

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

Dear Mr. Liberati:

In your letter dated January 22, 1998, on behalf of Liss Brothers, Inc., you requested a tariff classification ruling.

The sample submitted is the "holly glass luminary candleholder set," which measures approximately 6 1/2 inches in height. It consists of a polyresin base onto which is affixed a bowl-like holder, measuring about 1 1/4 inches high with a top diameter of 1 1/2 inches, that is situated at its midsection. It also features holly leaves and berries along the holder's sides as well as two-dimensional glass tree-shape figures that are designed as frontal and posterior sections for reflective purposes. It is noted that this item will be imported with a red votive candle that measures nearly 1 1/2 inches high with a diameter of 1 1/4 inches. The essential character of the set is imparted by the candleholder.

The applicable subheading for this candleholder 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 6.3 percent ad valorem.

The Department of Commerce has determined that candles in the following shapes: tapers, spirals, straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are subject to the Antidumping Act on petroleum-wax candles from China. Therefore, the value of the candle that is contained within this holder will be assessed an antidumping duty of 54.21 percent ad valorem.

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 George Kalkines at 212-466-5794.


Robert B. Swierupski
National Commodity

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