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NY K84324

March 18, 2004
CLA-2-34:RR:NC:SP:237 K84324


TARIFF NO.: 3406.00.0000; 7323.99.9060; 6702.10.2000; 9602.00.4000; 9505.10.2500

Ms. Lesa R. Hubbard
JCPenney Purchasing Corp.
P.O. Box 10001
Dallas, Texas 75031-0001

RE: The tariff classification of two candle sets with steel trays from China.

Dear Ms. Hubbard:

In your letter dated March 11, 2004 you requested a ruling for two candle sets with steel trays. Your samples are being returned.

Lot #045-9450 Red Candle Garden consists of three red pillar-shaped wax candles (3”D x 9”H), (3”D x 6”H) and (3”D x 3”H); a painted pedestal-shaped steel tray (10.35”D x 5”H); and a wreath of red styrofoam berries and green textile leaves attached to a ring of paper wrapped metal wire (10”D). The candles are said to contain 60% palm oil and 40% paraffin wax.

Lot #045-9452 Village Candle Garden consists of a painted tree-shaped wax candle (3.5”D x 6.5”H); three painted house-shaped wax candles (3”L x 3”W x 7.5”H), (3.5”L x 3.5”W x 6.5”H) and (4.5”L x 4.5”W x 4.5”H); a painted rectangular-shaped steel tray (19”L x 5”W x 2.25”H); two painted snowman- and Santa-shaped wax ornaments (1”D x 2.25”H); and two painted tree-shaped wax ornaments (0.75”D x 1.5”H). The candles are said to be made from paraffin 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 figure- and pillar-shaped wax 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 pedestal- and rectangular-shaped steel trays will be 7323.99.9060, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel; other; not coated or plated with precious metal; other; other; other. The rate of duty is 3.4 percent ad valorem.

The applicable subheading for the wreath of artificial berries and leaves will be 6702.10.2000, HTSUS, which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of plastics: assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods. The rate of duty is 8.4 percent ad valorem.

The applicable subheading for the snowman- and tree-shaped wax ornaments will be 9602.00.4000, HTSUS, which provides for molded or carved articles of wax. The duty rate is 1.8 percent ad valorem.

The applicable subheading for the Santa-shaped wax ornament will be 9505.10.2500, HTSUS, which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty is free.

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, phone (202) 482-0961.

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 should be provided with the entry documents filed at the time merchandise is imported. If you have any questions on the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.


Robert B. Swierupski

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