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NY G80511

August 9, 2000

CLA-2-34:RR:NC:SP:237 G80511


TARIFF NO.: 3406.00.0000; 7323.99.9060

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of three pillar candles from Taiwan and a metal tray from China.

Dear Mr. Epstein:

In your letter dated August 3, 2000, on behalf of your client, Avon Products, Inc. of New York, New York, you request a tariff classification ruling.

The sample that you submit, PP #10033255, Mother's Day Gift Set, consists of three white colored pillar candles that measure approximately 9" in height and 2-7/8" in diameter, 6" in height and 2-7/8" in diameter, and 3" in height and 2-7/8" in diameter, respectively. You state that the candles are made in Taiwan and will be packaged there for retail sale in the United States with a circular shaped chrome-plated metal tray made in China that measures approximately 1/4" in height and 10" in diameter. Packaging the candles with a Chinese-made tray does not cause the candles to undergo a substantial transformation, and the country of origin of the candles remains Taiwan.

Although you indicate that these items will be sold together, the items do not meet the qualification of "goods put up in sets for retail sale" as they do not meet a particular need or carry out a specific activity. Therefore, the candles and the metal tray will be classified separately.

Your sample is being returned upon your request.

The applicable subheading for the pillar candles of PP #10033255, Mother's Day Gift 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 applicable subheading for the metal tray of PP #10033255, Mother's Day Gift Set, 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. 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 F. Cantone at 212-637-7018.


Robert B. Swierupski

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