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NY F85330




April 19, 2000

CLA-2-34:RR:NC:SP:237 F85330

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 7323.99.9060

Ms. Dana L. Bounds
Fritz Companies, Inc.
1600 Genessee, Suite 450
Kansas City, MO 64102

RE: The tariff classification of six pillar candles and an iron tray from China.

Dear Ms. Bounds:

In your letter dated April 6, 2000, on behalf of Gerson Company of Mission, Kansas, you request a tariff classification ruling.

The sample that you submit, Item #1123-138530, 6 Assorted Size Candles With A Metal Tray, consists of three gold colored pillar candles and three silver colored pillar candles packaged with an iron tray for sale as a set. The three gold colored pillar candles measure approximately 6" in height and 3" in diameter, 4-1/2" in height and 3" in diameter, and 3" in height and 2" in diameter. The three silver colored pillar candles measure approximately 6" in height and 3" in diameter, 3" in height and 2" in diameter, and 2" in height and 1-1/2" in diameter. The iron tray measures approximately 12" in diameter and has a depression in its center that measures approximately 7-1/2" in diameter.

Although sold as a set, the six candles and the iron tray are not a set for Customs purposes. Therefore, the candles and iron tray will be classified separately under their own appropriate headings.

The applicable subheading for the candles of Item #1123-138530 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 applicable subheading for the iron tray of Item #1123-138530 will be 7323.99.9060, HTS, which provides for Table, kitchen or other household articles and parts thereof, of iron or steel, other, not coated or plated with precious metal, other, other , other. The rate of duty will be 3.4 percent ad valorem.

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. In our opinion, the candles of Item #1123-138530 are within the scope of the antidumping duty order on petroleum wax candles from China.

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 F. Cantone at 212-637-7018.

Sincerely,

Robert B. Swierupski
Director,

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