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NY J86237

July 3, 2003

CLA-2-34:RR:NC:SP:237 J86237


TARIFF NO.: 3406.00.0000; 6913.90.5000; 7323.99.9060

Ms. Gillian Peirce
Polardreams International Ltd.
1100 North 4th Street
Fairfield, Iowa 52556

RE: Tariff classification of a metal rack with 9 wax-filled jar candles from China.

Dear Ms. Peirce:

In your letter dated June 13, 2003 you requested a tariff classification ruling for your Candle Gift Set consisting of a metal rack with 9 wax-filled jar candles.

The rack consists of black painted iron, three wooden shelves and a wooden base (16.77”H x 9.45”L x 3.98”W). The essential character of the rack is imparted by the iron. The 9 candles consist of colored wax poured in tin or glass jars of various sizes: 2 terra cotta pots with lids containing wax candles (1.13oz) poured in glass jars; 1 wax candle (5.19oz) poured in a tin with lid; 3 wax candles (2.96oz) poured in glass jars with wooden lids; and 3 wax candles (2.82oz) poured in glass jars without lids. The wax is said to contain less than 50 percent petroleum wax.

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.

The applicable subheading for the 9 wax candles poured in tin or glass jars 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 2 terra cotta pots with lids will be 6913.90.5000, HTSUS, which provides for ornamental ceramic articles other than of porcelain or china. The duty rate will be 6 percent ad valorem.

The applicable subheading for the metal rack will be 7323.99.9060, HTSUS, which provides for table, kitchen or other household articles, of iron or steel, other, other. The rate of duty is 3.4 percent ad valorem.

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.


Robert B. Swierupski

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