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NY I85091

September 13, 2002

CLA-2-95:RR:NC:2:222 I85091


TARIFF NO.: 9505.10.2500

Ms. Bernice Rudd
Wal  Mart Stores, Inc.
Mail Stop # 0410-L-32
601 n. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of a Bear Candle set, item CAD2525103, from China.

Dear Ms. Rudd:

In your letter dated August 16, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is described as a bear candle set, item CAD2525103. The set is comprised of three candles in a small, a medium and a large size, and a glass plate to hold the candles. The large size candle is adorned with a bear design and a Christmas tree trimmed with holly berries and a star on top, the medium size is decorated with a bear design and the small size candle is adorned with a Christmas tree decorated by holly berries and a star tree topper. The samples will be returned, as requested by your office.

Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The systemic 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 merchandise consisting of three decorated candles and a glass plate for holding the candles 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 festive candles impart the essential character to the set. The merchandise will be classified in Chapter 95 of the HTSUS as other Christmas ornaments.

The applicable subheading for the bear candle set, item CAD2525103, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” 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 can 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 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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