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NY G86404

January 24, 2001

CLA-2-34:RR:NC:SP:237 G86404


TARIFF NO.: 3406.00.0000

Mr. Joseph Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a hen and egg shaped candles/candleholder set from China.

Dear Mr. Hoffacker:

In your letter dated January 16, 2001, on behalf of Consolidated Stores, Inc. of Columbus, Ohio, you request a tariff classification ruling.

The sample that you submit, Item #M271, Hen & Egg Shaped Candles/Candleholder Set, consists of a two level wooden hen house with wire mesh screening that contains a hen shaped candle in the top compartment and two egg shaped candles in the bottom compartment. The hen shaped candle measures approximately 3" in height x 1" in width x 2-1/2" in length, and the egg shaped candles measure approximately 3" in height and 1-1/2" in diameter at their widest points. The hen house measures approximately 8-1/4" in height x 2-1/2" in width x 4-1/4" in length and is wrapped in plastic with a straw tie.

In our opinion, Item #M271, Hen & Egg Shaped Candles/Candleholder Set, is a set for Customs purposes, and under the General Rules of Interpretation (GRI) for the Harmonized Tariff Schedule, the candles convey the essential character. GRI 3(b) noted.

Your sample is being returned upon your request.

The applicable subheading for Item #M271, Hen & Egg Shaped Candles/Candleholder 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.

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 F. Cantone at 212-637-7018.


Robert B. Swierupski

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