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NY I87671




November 14, 2002

CLA-2-34:RR:NC:SP:237 I87671

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 3307.41.0000; 3307.90.0000

Mr. Warren E. Coe
Access Business Group LLC
7575 East Fulton Road
Ada, Michigan 49355-0001

RE: The tariff classification of four candle gift sets from China.

Dear Mr. Coe:

In your letter of November 4, 2002 you requested a tariff classification ruling on four candle gift sets. Your samples are being returned.

Sample #1 Gift Set consists of one purple wax gel candle poured in a clear glass bowl (5-1/2”D x 2-1/2”H), one scented sachet (6”L x 4”W x 1”H), fifty incense sticks (4”L) and one leaf shaped incense holder (2-1/2”L x 1-3/4”W x 1”H). The items are packed together in a cardboard box. Although sold as a set, the above described items are not considered a set for Customs purposes since they do not meet a particular need or carry out a specific activity. Therefore, each item will be classified separately in its own appropriate heading.

Sample #2 Candle Gift Set consists of two pink rectangular shaped candles (2-3/8”L x 2-3/8”W x 4-1/2”H), one rectangular shaped plastic plate with raised rim (8-1/4”L x 5-1/2”W x 1-3/8”H) and 24 decorative glass nuggets (3/4”D). The items are packed together in a plain cardboard box. The candles impart the essential character of the set.

Sample #3 Candle Gift Set consists of two green pillar shaped candles (3”D x 6”H and 3”D x 4”D), one green ball shaped candle (3”D) and one circular shaped plastic plate with raised rim (10”D x 1/2”H). The items are packed together in a plain cardboard box. The candles impart the essential character of the set.

Sample #4 Candle Gift Set consists of one yellow/green/purple layered pillar shaped candle (4”D x 6”H) and four three dimensional leaf shaped floating candles with various bugs on the leaves (3-1/4”D). The items are packed together in a plain cardboard box. The candles impart the essential character of the set.

The applicable subheading for the pillar and floating candles in sample #1 gift set 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.

The applicable subheading for the incense sticks in sample #1 gift set will be 3307.41.0000, HTSUS, which provides for preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: “Agarbatti” and other odoriferous preparations which operate by burning. The duty is 2.4 percent ad valorem.

The applicable subheading for the scented sachet in sample #1 gift set will be 3307.90.0000, HTSUS, which provides for other perfumery, cosmetic or toilet preparations, not elsewhere specified or included: other. The duty is 5.4 percent ad valorem.

The applicable subheading for samples #2, #3 and #4 candle gift sets will be 3406.00.0000, HTSUS, which provides for candles, tapers and the like. The duty is free.

We are returning your request for a ruling on the leaf shaped incense holder for additional information. Please identify the material that comprises the leaf shaped item. Is it stone or mineral? Indicate the precise geological or mineralogical name of the material. Does the article consist of pure stone or mineral material, pure plastics or an agglomeration of stone or mineral material and plastics? Does the item consist of stone, a mineral substance or another material agglomerated (bound together) with a binding material (such as plastics, cement, etc.)? If so indicate the percentage by weight of both binding material and other material. Indicate the precise chemical or geological name of each material. Indicate whether the material that is bound together is derived from stone, a mineral substance other than stone, or a synthetic chemical. Is this material ceramics? Was it fired and if so, was it shaped before firing? Indicate the temperature at which it was fired. In addition to identifying the material of the leaf shaped item, please identify the green material within the leaf. If you decide to resubmit your request, please include the leaf shaped sample along with the information requested and mail your request to U.S. Customs, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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.

Perfumery, cosmetic and toiletry products are subject to requirements of the Food and Drug Cosmetic Act administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, MD 20857, telephone number (301) 443-6553.

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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