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NY E89775

December 10, 1999

CLA-2-34:RR:NC:SP:236 E89775


TARIFF NO.: 3406.00.0000

Ms. Khem Lall
Federated Merchandising Group
1440 Broadway
New York, NY 10018

RE: The tariff classification of a rectangular block candle and a metal candleholder from Taiwan.

Dear Ms. Lall:

In your letter dated November 8, 1999, you request a tariff classification ruling.

The sample that you submit, Item #MV99077623, "Floral Brick Candle And Holder", consists of a pale yellow colored rectangular block shaped three wick candle that measures approximately 4" in height x 10" in length x 4" in width, and contains dried flowers and leaves embedded underneath the outer layer of wax. You state that the 4" x 10" x 4" core candle is molded in Taiwan, and then the candle is shipped to China where the decorative flowers and leaves are added. You also state that the candle will be imported as a set for retail sale with a gold colored rectangular shaped metal holder that measures approximately 2-1/4" in height x 10-1/2" in length x 4-1/4" in width and stands on four 2" in height metal wire legs molded to its underside.

In our opinion, Item #MV99077623, "Floral Brick Candle And Holder", is a set for Customs purposes, and under the General Rules of Interpretation (GRI) for the Harmonized Tariff Schedule, the candle conveys the essential character. GRI 3 (b) noted.

The applicable subheading for the above described set will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be Free. The rate will remain unchanged in the year 2000.

Each component contained in the above described set must be marked with the country of origin of that component in accordance with 19 CFR 134. When imported packed as a set for retail sale, the retail container must also indicate the country of origin of each component within the set. The marking "Made in Taiwan, Decorated in China" is an acceptable marking for the candle.

The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straightsided dinner candles; rounds, columns, pillars, votives; and various waxfilled containers are within the scope of the antidumping duty order on petroleum wax candles from China. Candles made in Taiwan are not the subject of an antidumping duty order at this time.

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 V. Gualario at 212-637-7062.


Robert B. Swierupski

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