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NY H85821

December 13, 2001

CLA-2-34:RR:NC:SP:237 H85821


TARIFF NO.: 3406.00.0000; 6912.00.5000

Mr. Louis S. Shoichet
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a Pansy Candle Gift Set from China.

Dear Mr. Shoichet:

In your letter dated December 3, 2001, on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling.

The sample that you submit, PP #229278, Pansy Candle Gift Set, consists of a white colored pillar candle with a pansy design that measures approximately 2-3/4” in height and 3” in diameter and an oval shaped earthenware dish that measures approximately ½” in height x 4” in width x 6” in length and is decorated with painted pansy flowers.

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

The applicable subheading for the pillar candle 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 rate of duty will remain the same in the year 2002.

The applicable subheading for the earthenware dish will be 6912.00.5000, HTS, which provides for other ceramic household articles and toilet articles, other than of porcelain or china, other. The rate of duty will be 6 percent ad valorem. The rate of duty will remain the same in the year 2002.

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 Frank Cantone at 646-733-3038.


Robert B. Swierupski

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