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NY H83391

August 3, 2001

CLA-2-34:RR:NC:SP:237 H83391


TARIFF NO.: 3406.00.0000; 7323.99.9060

Mr. John deBoer
Wal*Mart Stores, Inc.
702 SW 8th St.
Bentonville, AR 72716-8023

RE: The tariff classification of a 3 PC Candle Set With Bells from China.

Dear Mr. deBoer:

In your letter dated July 5, 2001, you request a tariff classification ruling.

The sample that you submit, Style #03Q003559, 3 PC Candle Set With Bells, consists of three white colored pillar candles that measure approximately 8” in height and 3” in diameter, 5” in height and 3” in diameter, and 3” in height and 3” in diameter and packaged with a circular shaped metal plate that measures approximately 1/8” in height and 8-1/2” in diameter. The metal plate is decorated with silver and blue colored metal bells and three silver colored metal leaves. You state that the three candles are made of a blend of 55% palm oil and 45% paraffin 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 candles and the metal plate are not put up together to meet a particular need or carry out a specific activity. The metal plate is not specifically dedicated to the function of a candleholder. A candle is only one of numerous items which the metal plate is capable of holding. Therefore, the candles and the metal plate will be classified separately under their own appropriate headings. GRI 3(b) noted.

Your sample is being returned upon your request.

The applicable subheading for the pillar candles of Style #03Q003559 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 metal plate with bells will be 7323.99.9060, HTS, which provides for table, kitchen or other household articles, of iron or steel, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 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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