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NY K88977




August 30, 2004
CLA-2-34:RR:NC:SP:237 K88977

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 7907.00.1000; 9405.50.4000; 3307.49.0000; 4420.90.8000

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

RE: The tariff classification of two mood therapy gift sets with wax candles from China.

Dear Ms. Jones:

In your letter dated August 20, 2004 you requested a tariff classification ruling for NC2713 Mimosa Mandarin and NC2720 Black Berry Fig mood therapy gift sets that are identical except for color/fragrance combinations and consist of the following items:
six wax tealight candles (1-1/2”D x 1/2”H), two scented wax candles poured in glass containers (4.6 oz.) and two wax votive candles (1-7/8”D x 2”H).
one aroma diffuser (5”D x 5-1/2”H) with oval wood base, metal candle cup, wax tealight candle, chrome-plated zinc alloy stand and oval glass fragrance bowl. The zinc alloy stand imparts the essential character of the aroma diffuser.
one glass candle with glass lampshade (5”D x 5-7/8”H) and wax tealight candle, two crystal votive glass candleholders (1-3/4”D x 2”H) and two fluted votive glass candleholders (1-7/8”D x 2”H).
four glass bottles of synthetic and natural diffuser fragrances (0.4 fl. oz.).
one glass spray bottle of liquid fragrance room spray (0.4 fl. oz.).
one wood cabinet with two glass shelves (15”L x 5”W x 21”H).

Although sold as a set, the above 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 six wax tealight candles, two wax candles poured in glass containers and two wax votive 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 aroma diffuser with wax tealight candle will be 7907.00.1000, HTSUS, which provides for other articles of zinc: articles of a type used for household, table or kitchen use; toilet and sanitary wares; all the foregoing and parts thereof of zinc. The rate of duty is 3 percent ad valorem.

The applicable subheading for the glass candle lamp with glass lampshade, two crystal votive glass candleholders and two fluted votive 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.

The applicable subheading for the four bottles of synthetic and natural diffuser fragrances and the spray bottle of liquid fragrance room spray will be 3307.49.0000, HTSUS, which provides for other preparations for perfuming or deodorizing rooms. The rate of duty is 6 percent ad valorem.

The applicable subheading for the wood cabinet with two glass shelves will be 4420.90.8000, HTSUS, which provides for wooden articles of furniture not falling within Chapter 94. The rate of duty is 3.2 percent ad valorem.

Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act administered by the U.S. Food and Drug Administration, Office of Cosmetics and Colors. You may contact them at 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412.

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, telephone number (202) 482-3148.

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.

Sincerely,

Robert B. Swierupski
Director,

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