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NY I85355




August 26, 2002

CLA-2-34:RR:NC:SP:237 I85355

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Bernice Rudd
Wal*Mart Stores, Inc.
Mail Stop # 0410-L-32
601 N. Walton
Bentonville, Arkansas 72716-0410

RE: The tariff classification of a candle set with a metal wire basket from China.

Dear Ms. Rudd:

In your letter of August 12, 2002 you requested a tariff classification ruling.

Style# MZ1320A Candle Gift Set in Wire Basket consists of six three dimensional rose shaped tealight candles (1-5/8”D x 1-1/8”H), one ordinary clear glass votive candleholder (2-1/4”D x 2-1/2”H), one votive candle poured in a frosted glass candleholder with a frosted glass lamp shade (2-5/8”D x 4”H), one sheer woven fabric bag with beaded tie string containing 8 three dimensional rose shaped floating candles (1-5/8”D x 1”H) and an inexpensive metal wire basket (10-1/4”L x 7-1/8”W x 2-3/4”H). The candles are said to consist of 58% palm oil. The items are packed together in the wire basket with clear plastic shrink wrap and have a total value of $3.15. The essential character of the set is imparted by the candles. Your samples are being returned.

The applicable subheading for Style# MZ1320A Candle Gift Set in Wire Basket 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.

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.

Sincerely,

Robert B. Swierupski
Director, National Commodity
Specialist Division

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