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NY C89659

July 21, 1998

CLA-2-94:RR:NC:2:227 C89659


TARIFF NO.: 9405.50.4000

Ms. Sheila Andrews

Dillard Department Stores, Inc.

11701 Otter Creek Rd. South

Mabelvale, AR 72103

RE: The tariff classification of candleholder sets from China, the Philippines and Taiwan and candleholders from China.

Dear Ms. Andrews:

In your letter dated June 25, 1998, you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of the following:
a) a candleholder set, style number 827TT203HH, of zinc alloy which measures approximately 12 1/2 inches long by 6 inches at its highest point. It depicts three streamlined two-dimensional angel-like figures in ascending order that are situated on an oval-shaped base. Each angel is holding a small vessel that contains a candle (from China) measuring 6 inches long.
b) a footed square-shaped church-like candleholder set, style number 827T2050PP, of wood and glass which measures about 10 3/4 inches high with a surface area of 18 inches. It consists of a wooden frame with oblong-shaped transparent glass inserts, measuring 5 inches by 3 3/8 inches, that are located on each side. It features a hinged top portion that can be raised in order to insert a round-shaped glass holder, measuring nearly 2 1/8 inches high with an open top diameter of 2 1/4 inches, which possesses a votive candle (from the Philippines). It is noted that the interior bottom portion of this article is designed to hold the above glass holder.
c) a round mistletoe-shaped candleholder set, style number 827T2082TM, of gold pewter alloy which measures about 2 1/2 inches high with an open top diameter of 3 1/4 inches. It is noted to contain a pillar candle (from Taiwan) measuring 6 inches in height.
d) a circular-shaped glazed jade porcelain candleholder, style number 827T2316TA, which measures approximately 6 inches in diameter by 3 1/4 inches in height. It
features three angel-like figures flying around its outer portion while playing various musical instruments. It is noted that the bottom portion of the holder is designed to contain a pillar candle (not included).

It has been determined that the essential character of the above-described candleholder sets is imparted by the candleholders.

The applicable subheading for the candleholder sets, style numbers 827TT203HH, 827T2050PP and 827T2082TM, and the candleholder, style number 827T2316TA, 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.

Articles classifiable under subheading 9405.50.4000, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. However, the GSP expired June 30, 1998 and has not been extended. Congress may choose to renew GSP retroactively. In that case, the GSP provision cited herein may apply retroactively.

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 candles from China 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.


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