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NY J87625

July 29, 2003

CLA-2-34:RR:NC:SP:237 J87625


TARIFF NO.: 3406.00.0000; 4420.90.8000; 9405.50.4000

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

RE: The tariff classification of a wood cabinet with 8 wax candles from China.

Dear Ms. Peirce:

In your letter dated July 22, 2003 you requested a tariff classification ruling for MC1676 Candle Gift Set consisting of a wood cabinet with 8 wax candles.

The cabinet consists of a white painted wood cabinet with three shelves (13.75”H x 10”L x 4”W). The cabinet contains 2 wax candles poured in clear glass votive holders (1.8oz.), 1 pillar candle (1.75”D x 2”H) inside an amber tinted pedestal-style glass candleholder, 3 wax candles poured in glass jars (1.55oz.), and 2 wax candles poured in tins (2.4oz.). The wax blend is said to contain less than 50% petroleum.

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 pillar and 7 poured candles 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 wooden cabinet will be 4420.90.8000, HTSUS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty is 3.2 percent ad valorem.

The applicable subheading for the glass candleholder will be 9405.50.4000, HTSUS, which provides for other non-electrical lamps and lighting fittings. The rate of duty is 6 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 control number indicated above should be provided with entry documents filed at time 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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