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NY I81151

May 7, 2002

CLA-2-95:RR:NC:2:222 I81151


TARIFF NO.: 9505.10.5020

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

RE: The tariff classification of two ceramic candleholder/candle sets from China.

Dear Ms. Wierbicki:

In your letter dated April 22, 2002, you requested a tariff classification ruling, on behalf of Avon Products, Inc., your client.

You are requesting the tariff classification on two ceramic Christmas candle sets. The first set is identified as item number F62823-1, a Santa Claus Candle set, and the second set is a Christmas Snowman candleholder and candle, item number F62814-1. The Santa Claus shaped candleholder depicts a Santa Claus figure in the traditional Santa suit, holding a sack of gifts over his right shoulder. The accompanying candle is white and green with gold snowflakes. The Snowman ornamental candleholder represents a snowball-shaped Snowman figure standing on a patch of snow. The Snowman is dressed in red and green with a poinsettia in its hat. The accompanying candle is white with a candy cane red and white stripe trim. The samples will be returned, as requested.

Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may be applied.

The imported merchandise consists of a candleholder and a coordinating candle in two designs: a Santa Claus version and a Christmas Snowman version. Each of the candleholders is constructed with a flat, functional platform specially designed to hold a candle. Each of the submitted candleholder/candle products is considered a set for the purposes of the HTSUS. When the essential character of the set can be determined, the whole set is classified as if it consisted only of the part that imparts the essential character to the set. In the instant case, it has been determined that the candleholder imparts the essential character to each of the sets. The merchandise will be classified in Chapter 95 of the HTSUS as other articles for Christmas festivities.

The applicable subheading for the ceramic Santa Claus candleholder and candle, style F62823-1, and the ceramic Christmas Snowman candleholder and candle, style F62814-1, will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles for Christmas festivities and parts and accessories thereof: Other: OtherOther.” The rate of duty will be free.

You have asked whether this product is subject to antidumping 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 web site 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 U.S. 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 Alice Wong at 646-733-3026.


Robert B. Swierupski

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