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NY I80607

April 30, 2002

CLA-2-94:RR:NC:2:227 I80607


TARIFF NO.: 9405.50.4000

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

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

Dear Ms. Wierbecki:

In your letter dated April 8, 2002, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a decorative candleholder set that is referred to as the “Sweet Country Harvest” (item number PP 239091). It consists of a pedestal-like ceramic candleholder that measures approximately 6 inches in height with an octagonal-shaped base of 4 ½ inches and a top candle platform of 3 1/8 inches in diameter. The candle platform is surrounded by an octagonal-shaped decorative rim, while the body of the holder is decorated with raised floral and fruit-shaped motifs. It also features an octagonal-shaped candle measuring about 4 inches in height by 3 inches in depth and possessing motifs matching the raised décor on the holders.

You state that this article is properly classified under subheading 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like. However, it is the position of this office that the essential character of the set is imparted by the candleholder, thereby precluding consideration of classification under subheading 3406.00.0000, HTS.

The applicable subheading for this candleholder set will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem.

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 George Kalkines at 646-733-3028.


Robert B. Swierupski

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