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NY H88814

February 26, 2002

CLA-2-34:RR:NC:SP:237 H88814


TARIFF NO.: 3406.00.0000; 7013.99.5000; 6702.10.4000

Mr. Rolando E. Portal
ABC Distributing Inc.
6301 East 10th Avenue
Hialeah, Florida 33013

RE: Classification of three wax candles, glass stand and plastic flower ring from China.

Dear Mr. Portal:

In your letter of February 20, 2002 you requested a tariff classification ruling on three wax candles, a glass stand and a plastic flower ring.

Three pink-colored, scented pillar candles are etched with butterfly and lily designs and measure 3 inches in diameter by 4, 6 and 9 inches in height (value $4.14). A clear glass stand measures 8-1/2 inches in diameter by 1 inch high (value $2.07). A plastic flower ring consists of roses, sunflowers and lilies, with textile petals and leaves, plastic centers and stems, and four small ceramic butterflies, assembled by slip-on, snap-on construction to a plastic ring measuring 6-1/2 inches in diameter (value $0.93). Samples are being returned.

Although sold as a set, the above described items are not considered a set for Customs purposes since they do not meet a particular need or carry out a specific activity. Therefore, each item will be classified separately in its own appropriate heading.

The applicable subheading for the scented wax candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty is free.

The applicable subheading for the glass stand will be 7013.99.5000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes...other: other: other: valued over thirty cents but not over three dollars each. The rate of duty is 30 percent ad valorem.

The applicable subheading for the plastic flower ring will be 6702.10.4000, HTSUS, which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of plastics: other, including parts. The rate of duty is 3.4 percent ad valorem.

Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th Street and Constitution Avenue, N.W., Washington, DC 20230, telephone number (202) 482-4106.

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. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.


Robert B. Swierupski

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