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NY K88261

August 19, 2004
CLA-2-34:RR:NC:SP:237 K88261


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 a steel rack with scented wax candles from China.

Dear Ms. Jones:

In your letter of July 28, 2004 you requested a tariff classification ruling.

Item # NC4003 Candle Gift Set consists of a black painted steel rack with three shelves (approx. 14”H x 10”L x 4”W); two 1.55 oz. wax candles poured in votive glass containers; two pillar wax candles (1-3/4”D x 2”H); two votive wax candles in ribbed glass candleholders; one votive wax candle in a hurricane glass candleholder; and three 2.82 oz. wax candles poured in globe glass containers. 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 tariff 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 subheading.

The applicable subheading for the wax candles poured in glass containers, the pillar and the votive 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 steel 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.

The applicable subheading for the ribbed and hurricane glass candleholders will be 9405.50.4000, HTSUS, which provides for other non-electrical lamps and lighting fittings, other. 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, phone (202) 482-0162.

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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