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NY H83214

July 24, 2001

CLA-2-34:RR:NC:SP:237 H83214


TARIFF NO.: 3406.00.0000

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

RE: The tariff classification of a Pillar Candle With Floral/Ceramic Candleholder Set from China.

Dear Mr. Hoffacker:

In your letter dated July 2, 2001, on behalf of Big Lots Stores, Inc. (formerly Consolidated Stores, Inc.), you request a tariff classification ruling.

The sample that you submit, Item #C3467, Pillar Candle With Floral/Ceramic Candleholder Set, consists of a white colored pillar candle that measures approximately 6” in height and 3” in diameter that will be packaged with a ceramic flower pot that measures approximately 4-1/2” in height x 3” square at its base. In the middle of the flower pot is an attached green colored plastic cylinder that measures approximately 1-1/4” in height and 3” in diameter for insertion of the candle. The cylinder is decorated with artificial foliage consisting of assorted green colored polyester leaves and purple colored plastic grapes.

In our opinion, the essential character of this set is imparted by the candle. GRI 3 (b) noted.

The applicable subheading for Item #C3467, Pillar Candle With Floral/Ceramic 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.

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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