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May 12, 1999

CLA-2-94:RR:NC:2:227 E81079


TARIFF NO.: 9405.50.4000; 9505.10.2500

Ms. Donna Waterman
W.J. Norris, Inc.
P.O. Box 3426
Windsor Locks, CT 06096

RE: The tariff classification of candle holder sets, money banks and Christmas ornaments from China.

Dear Ms. Waterman:

In your letter dated April 21, 1999, on behalf of Totsy Manufacturing Co., Inc., you requested a tariff classification ruling.

The samples submitted consist of the following articles:
a) a candle holder set, item number 991699, which is made up of five metal ring-shaped holders constructed within a convex bridge-shaped framework that measures approximately 12 inches long by 4 1/2 inches at its highest point. It possesses five round-shaped glass containers, designed to be inserted into the ring-like holders, which measure about 1 3/4 inches high with an open top diameter of 2 inches. Further, each container will hold a round candle measuring nearly 1 1/2 inches in diameter by 5/8 inch in height. b) three candle holder sets, item number 981676, which measure 3 1/2 inches high by 3 1/8 inches in width. They are made up of three square-shaped glass holders, filled with scented poured wax, that are inserted into square-shaped, undulated wire-meshed containers with open bottoms and ball-shaped footings.
c) a train-shaped money bank, referred to as the “Puff Puff Money Box” (item number 981625), which measures approximately 5 1/2 inches long by 3 1/4 inches high and which is stated to be of pewter.
d) 15 mini Christmas ornaments, item number 99331, made up of plastic nonfunctional miniature musical instruments with paper sheet music fans, paper sheet music scrolls, paper sheet music wrapped boxes, red and green ribbons, metallic fabric flowers, fabric holly leaves and/or plastic fir boughs, all featuring a loop for hanging purposes.

In regard to the candle holder sets (item numbers 991699 and 981676 being sold as boxed sets), it has been determined that the essential character of the sets is imparted by the candle holders.

The applicable subheading for the candle holder sets, item numbers 991699 and 981676, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings. The duty rate will be 6 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. In our opinion, the candles included in the above-described sets are within the scope of the antidumping duty order. Therefore, the value of the candles from China will be assessed an antidumping duty now at 54.21 percent ad valorem.

The applicable subheading for the mini Christmas ornaments, item number 99331, will be 9505.10.2500, HTS, which provides for articles for Christmas festivities...other Christmas ornaments. The rate of duty will be free.

Your inquiry does not provide enough information for us to give a classification ruling on the train-shaped money bank. Your request for a classification ruling should include a response to the following questions:

1) Of what base metal is the item actually made?

2) With what metal will the item be plated (i.e., tin or silver)?

3) Since the term “pewter” is not an acceptable description, is it lead, tin, zinc or steel?

When this information is available, you may wish to consider resubmission of your request for a ruling on the train-shaped money bank. If you decide to resubmit your request, please include all of the material on the train-shaped money bank that we have returned to you, including a sample of the actual item being imported.

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 212-637-7073.


Robert B. Swierupski

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