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NY L81495




January 3, 2005

CLA-2-94:RR:NC:1:108 L81495

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

Mr. Robert L. Gedan
Bob Gedan & Associates, Inc.
6980 SW 10th Street
Plantation, FL 33317

RE: The tariff classification of a decorative candleholder and candleholder set from China.

Dear Mr. Gedan:

In your letter dated December 8, 2004, you requested a tariff classification ruling.

The submitted samples consist of the following articles:
a decorative-wax candleholder, measuring approximately 8 ¾ inches in height, that has a top opening for the insertion of a tealight candle (not included). This holder features a front section with a ribbon-like décor, as well as a back section with a raised heart-shaped outline encircling the wording: World’s Best Mother. There is also, situated below this heart-shaped outline, a raised oval-shaped outline for the insertion of a photo.
a decorative-wax candleholder set that measures about 8 ¾ inches in height and has a top opening for its tealight candle. This holder features a front section with a ribbon-like décor, as well as a back section with a raised heart-shaped outline encircling the word: Sisters. There is also, situated below this heart-shaped outline, a raised oval-shaped outline for the insertion of a photo.

It is noted in regard to the above candleholder set that this merchandise is imported in a manner suitable for sale directly to users without repacking. The essential character of this set is imparted by the wax candleholder.

The applicable subheading for the decorative-wax candleholder and the wax candleholder set will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem.

The tealight candle may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at:http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection.

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 this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Michael Contino at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,

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