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NY J88177

September 25, 2003

CLA-2-44:RR:NC:2:230 J88177


TARIFF NO.: 4420.90.8000; 3406.00.0000; 9405.50.4000

Ms. Gillian Peirce
Polardreams International Ltd.
1100 North 4th St.
Fairfield, IA 52556

RE: The tariff classification of a wooden cabinet containing candles and candleholders from China

Dear Ms. Peirce

In your letter dated August 27, 2003 you requested a tariff classification ruling.

The ruling was requested on a gift set, identified as your item number MC2067. A photograph of the set was submitted. The set is similar to the candle gift set, item # LC226, previously ruled on in NY I85931 dated September 30, 2002.

The subject gift set, # MC2067, consists of a wooden cabinet filled with a collection of candles and candleholders. The cabinet has three open shelves and decorative scalloped edges on the top and bottom. The cabinet measures approximately 14” high by 8-3/4” wide by 3-1/2” deep.

The top shelf of the cabinet holds a package of five tealight candles containing approximately 0.5 ounce of wax each, a ceramic tealight holder and a glass candle lamp (no wax inside). The glass candle lamp consists of a cylinder-like glass candle receptacle and a glass lampshade and a metal shade holder. It is designed to hold a tealight candle. The middle shelf holds three poured candles in glass holders, which contain approximately 1.62 ounces of wax each. The bottom shelf holds two poured candles in tins, which contain approximately 5.19 ounces of wax each. All candles are stated to consist of blended wax with less than 50 percent petroleum.

Although sold as a set, the products of item # MC2067 are not classifiable as a set. All of the products do not meet a particular need or carry out a specific activity together. The cabinet has a separate function from the candles and candleholders. Therefore, each product in this set 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-electric lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem.

You suggested that the candles qualify for an exemption of antidumping duties or countervailing duties. 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 write 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. 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.

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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