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NY K85613

May 19, 2004

CLA-2-34:RR:NC:SP:237 K85613


TARIFF NO.: 3406.00.0000; 7323.99.9060

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

RE: Classification of two metal racks with candles and candleholders from China

Dear Ms. Jones:

In your letter dated April 29, 2004 you requested a tariff classification ruling.

Candle Gift Sets # NC4356 and # NC4357 each consist of a black painted iron rack with iron base and shelves (16.85”H x 9.29L x 4.13”W) containing: 9 votive wax candles (2”H), 1 glass votive holder with metal stand (approx. 6”H), 2 poured wax candles in tins (approx. 3.56 oz) and 3 colored ribbed glass votive candleholders (empty). 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, because 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 votive candles and 2 poured candles in tins 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 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.

We are returning your request for a tariff classification ruling on the glass votive holder with metal stand and colored ribbed glass votive candleholders because we need additional information in order to issue a ruling. Please provide the following:

Please submit a sample for the glass votive holder with metal stand and for each of the colored ribbed glass votive candleholders. Also provide the unit value for each colored ribbed glass votive candleholder, i.e., the price at which a single colored ribbed glass votive candleholder is sold by the foreign seller to the American importer.

Please indicate whether each colored ribbed glass votive candleholder has been colored prior to solidification. Has a genuine source of color (e.g., a pigment or a dye) been inserted into the glass prior to solidification? If so, please provide the precise chemical or mineral name of the material which gives the glass its color, and please describe each step in the process of producing and coloring the glass. Is the glass colored in some other way, e.g., simply painted, produced from recycled glass, etc.? If so, please explain.

Please indicate whether each colored ribbed glass votive candleholder contains bubbles, seeds or stones throughout the mass of the glass? Does the glass contain any refining agents (e.g., antimony or arsenic oxides or dioxides) that stifle the formation of bubbles, seeds or stones? Please provide the precise chemical or mineral names of any refining agents in the glass.

If this information becomes available, you may wish to consider resubmission of your request. If you resubmit your request, please submit samples and a copy of your original letter, along with the additional information requested, and mail your request to Director, National Commodity Specialist Division, U.S. Customs and Border Protection, One Penn Plaza, 10th Floor, New York, NY 10119, attn: CIE Binding Rulings Section.

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 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 merchandise is imported. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.


Robert B. Swierupski
Director, National Commodity
Specialist Division

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