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NY K81868

December 19, 2003
CLA-2-34:RR:NC:SP:237 K81868


TARIFF NO.: 3406.00.0000; 7323.99.9060; 9405.50.4000

Ms. Carol Jones
Polardreams International Ltd.
1100 North 4th Street
Fairfield, Iowa 52556

RE: Tariff classification of pillar shaped candles and a tealight lamp from China.

Dear Ms. Jones:

In your letter of December 8, 2003 you requested a tariff classification ruling.

Your item # MC1560 consists of a painted black metal basket containing two scented pillar shaped candles (1-3/4”D x 2”H), in two color/fragrance combinations: green Serenity/Rosemary Mint and blue Prosperity/Lavendar Vanilla, with matching green or blue glass candleholders; four 0.5 oz. blue tealight candles; five 0.5 oz. green tealight candles; and one glass tealight lamp with glass lampshade. The blended wax is said to consist of 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 scented pillar candles with candleholders and the tealight 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 metal basket will be 7323.99.9060, HTSUS, which provides for table, kitchen or other household articles, of iron or steel, other, other. The duty is 3.4 percent ad valorem.

The applicable subheading for the glass tealight lamp 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 St. and Constitution Ave. NW, Washington, DC 20230, pone (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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