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NY C85709

April 17, 1998

CLA-2-94:RR:NC:2: 227 C85709


TARIFF NO.: 9405.50.4000

Mr. Louis S. Shoichet
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43rd Floor
New York, NY 10036-8901

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

Dear Mr. Shoichet:

In your letter dated March 20, 1998, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted, referred to as the "DVF Rose Candle" (item number PP 169076), is a candleholder set which consists of the following:
a) a circular-shape wire basket-like holder with an exterior possessing an openwork design. It measures approximately 3 inches high with a top diameter of 2 3/4 inches and features a ribbon attached to its body.
b) a cylindrical-shape glass holder, measuring nearly 3 1/2 inches high with a top diameter of 2 1/2 inches, which is designed to be inserted into the wire basket.
c) a pillar-shape rose-colored wax candle, which measures about 2 3/4 inches high and incorporates a wick, is designed to be inserted into the glass holder.

It is noted that the metal/glass candleholder, which originates in China, is about twice the value of the instant candle originating in Taiwan. In China, the candle is repackaged with the candleholder (this packaging operation does not affect the origin of the candle) and then imported in a retail-packed condition to be marketed and sold as a candleholder set.

You claim that the subject merchandise is properly classifiable under subheading 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like. However, since it has been determined that the essential character of the set is imparted by the candleholder, consideration of classification under the above subheading is precluded.

The applicable subheading for this candleholder set, item number PP 169076, 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.

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

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