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NY I85931

September 30, 2002

CLA-2-44:RR:NC:2:230 I85931


TARIFF NO.: 4420.90.8000; 3406.00.0000; 9405.50.4000

Ms. Gillian Peirce
Polardreams International Ltd.
1100 N. 4th Street
Fairfield, IA 52556

RE: The tariff classification of a wooden cabinet containing candles and non-electrical lamps from China

Dear Ms. Peirce:

In your letter dated September 9, 2002 you requested a tariff classification ruling.

The ruling was requested on your item # LC226, referred to as a “Candle Gift Set.” The set consists of a wooden cabinet filled with an assortment of candles and candleholders. A photograph of the set and a diagram of the cabinet were submitted.

The cabinet is a wall shelf unit containing three open wooden shelves. The shelves are framed by decoratively shaped top, bottom and sides made of wood and they have a wood backing. The overall measurements of the cabinet are stated to be 16.83” high by 8.86” wide by 3.46” deep.

The top shelf of the cabinet is filled with five tealight candles containing approximately 0.5 ounces of wax each, a ceramic tealight candleholder and a glass candle lamp. The glass candle lamp consists of a cylinder-like glass candle receptacle with a glass lampshade and a metal shade holder. It is designed to hold a tealight candle and is imported empty. The middle shelf is filled with three poured candles in glass holders containing approximately 1.7 ounces of wax each. The bottom shelf is filled with two poured candles in tins containing approximately 4.7 ounces of wax each. All candles are stated to consist of blended wax containing less than 50 percent petroleum.

Although sold as a set, the products of item # LC226 are not classifiable as a set. The cabinet and the candles are not designed to meet a particular need or carry out a specific activity together. Consequently, each product is classifiable separately.

The applicable subheading for the wooden cabinet will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the five tealight candles, the three poured candles in glass holders and the two poured candles in tins will be 3406.00.0000, HTSUSA, which provides for candles, tapers and the like. The rate of duty will be free.

The applicable subheading for the ceramic tealight candleholder and the glass candle lamp will be 9405.50.4000, HTSUSA, which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem.

You suggested that the candles may be exempt from antidumping duties or countervailing duties (AD/CVD). 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 Customs. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may wrtie 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.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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