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NY H83125

July 5, 2001

CLA-2-34:RR:NC:SP:237 H83125


TARIFF NO.: 3406.00.0000; 6911.90.0050

Mr. Rolando E. Portal
ABC Distributing, Inc.
P.O. Box 611210
North Miami, FL 33261-1210

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

Dear Mr. Portal:

In your letter dated June 25, 2001, you request a tariff classification ruling.

The sample that you submit, Item #175575, Set of 4 Candles in a Porcelain Tray, consists of four white colored pillar candles that measure approximately 3-1/4” in height and 2-1/2” in diameter and decorated with painted flower designs. The candles are packaged with a white colored porcelain dish that measures approximately 3/4” in height x 3-1/4” in width x 9-1/2” in length.

Although packaged together, the items do not constitute a set for Customs’ purposes as “goods put up in sets for retail sale” because the candles and the porcelain dish are not put up together to meet a particular need or carry out a specific activity. The porcelain dish is not specifically dedicated to the function of a candleholder. A candle is only one of numerous items which the porcelain dish is capable of holding. Therefore, the candles and the porcelain dish will be classified separately under their own appropriate headings. GRI 3(b) noted.

The applicable subheading for the candles of Item #175575 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 porcelain dish of Item #175575 will be 6911.90.0050, HTS, which provides for other household articles of porcelain. The rate of duty will be 5.4 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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