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NY F89323

July 19, 2000

CLA-2-94:RR:NC:2:227 F89323


TARIFF NO.: 9405.50.4000

Ms. Shelia Andrews
Dillard’s, Inc.
1600 Cantrell
Little Rock, Arkansas 72201

RE: The tariff classification of a metal candleholder with a candle from China.

Dear Ms. Andrews:

In your letter dated July 5, 2000, you requested a tariff classification ruling.

The article in question, style M27TL207TM, consists of a plain white rectangular brick-shape wax candle measuring 7 7/8 inches length x 3 3/4 inches in width x 3 3/4 inches in height on a rectangular gold painted pewter candleholder with a filigreed holly leaf design with red gems for the berries. The candleholder is sized to hold the candle. Both articles are tied together with a gold ribbon and bow. The value of the holder is $3.70, the candle is $2.76 and the package is $1.42.

You ask whether the candleholder is classifiable as a festive article under 9505.10.2500. This candleholder is a functional item that does not contain any three dimensional representations of festive motifs. Therefore, it is not a festive article and not classifiable in chapter 95.

The subject merchandise is classified as a set with the essential character imparted by the candleholder.

The applicable subheading for the candleholder with candle, style M27TL207TM, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. The rate of duty 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 white rectangular brick-shape candle is not within the scope of the antidumping duty order.

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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