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NY G85840

February 15, 2001

CLA-2-94:RR:NC:2:227 G85840


TARIFF NO.: 9405.50.4000

Ms. Lesa R. Hubbard
J.C. Penney Purchasing Corp.
6501 Legacy Drive
Plano, TX 75024-3698

RE: The tariff classification of a candleholder set from China.

Dear Ms. Hubbard:

In your letter dated January 19, 2001, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a candleholder set, lot number 036-0000, that is made up of a circular-shaped metal (non-brass) holder measuring approximately 2 ½ inches in height by 7 inches in diameter with a receptacle area measuring about 6 inches in diameter. This holder is surrounded by a pair of overlapping adjustable metal loops, measuring nearly 2 ¼ inches high, that is affixed to a lower ring-shaped attachment with three small ball-shaped supports at its bottom. These metal loops are capable of being positioned in such a manner to affect the style and height of the holder. There is also a pillar candle, measuring approximately 5 inches in height with a diameter of 5 ½ inches, that is designed to be inserted into the candleholder.

You claim that this set should be classified under subheading 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like. However, since it has been determined that the essential character of the set is imparted by the metal candleholder, consideration of classification under subheading 3406.00.0000, HTS, is precluded.

The applicable subheading for this candleholder set will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electric lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem.

Many candles are covered by antidumping proceedings and, therefore, may be liable for antidumping duties. A list of AD/CVD proceedings at the Department of Commerce and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

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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