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NY R00967

October 25, 2004

CLA-2-34:RR:NC:SP:237 R00967


TARIFF NO.: 3406.00.0000

Ms. Susan Lyons
Pier 1 Imports (U.S.), Inc.
301 Commerce Street, Suite 600
Forth Worth, TX 76161

RE: The tariff classification of a pillar shaped candle set with glass plate from China.

Dear Ms. Lyons:

In your letter dated October 19, 2004 you requested a tariff classification ruling. SKU# 2039028 Pink Infused Candle Gift Set and SKU# 2039030 Blue Infused Candle Gift Set are identical except for color. Each set consists of a pillar shaped wax candle (3”D x 4”H), glass plate (4-1/2”D) and wreath of acrylic beads (3-1/2”D) wrapped in a mesh bag tied with ribbon. The candle imparts the essential character of each set.

The applicable subheading for each set with pillar candle, glass plate and wreath in a mesh bag tied with ribbon will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for candles, tapers and the like. 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) 482-3148.

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 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
Director, National Commodity
Specialist Division

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