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NY H82662

June 26, 2001

CLA-2-34:RR:NC:SP:237 H82662


TARIFF NO.: 3406.00.0000; 4420.90.8000; 9405.50.4000

Ms. JoAnn Benson
Polardreams International, Ltd.
1948 Hwy. 1 North
Fairfield, IA 52556

RE: The tariff classification of a wooden cabinet filled with candles from China.

Dear Ms. Benson:

In your letter dated June 15, 2001, you request a tariff classification ruling.

The sample that you submit, Item #KC42, Wooden Cabinet Filled With Candles, consists of a white colored wooden cabinet with a hinged glass door that measures approximately 14” in height x 3-1/2” in width x 10” in length with three interior shelves. On the top shelf, are two scented aromatherapy candles (Eucalyptus and Lavandin) poured into drum shaped tin containers with removable lids that measure approximately 2” in height and 3” in diameter. On the middle shelf, are three scented aromatherapy candles (Peppermint, Sweet Orange, and Mind Rest) poured into individual containers that measure approximately 2-1/2” in height and 2” in diameter with removable lids. On the bottom shelf, are three votive candles that measure approximately 2” in height and 1-1/4” in diameter with three labeled glass holders (Energy Lift, Good Mood, Tranquil Spirit) that measure approximately 3” in height and 2” in diameter.

You state that all the candles are made of a palm oil wax/petroleum wax blend containing less than 50% petroleum wax.

Although packaged together, the items do not constitute a set for Customs’ purposes as “goods put up in sets for retail sale” because the wooden cabinet, candles, and glass holders are not put up together to meet a particular need or carry out a specific activity. Therefore, the wooden cabinet, candles, and glass holders will be classified separately under their own appropriate headings. GRI 3(b) noted.

The applicable subheading for the candles 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 wooden cabinet will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the glass holders will be 9405.50.4000, HTS, which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem.

You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. 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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