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NY R01302




January 28, 2005

CLA-2-34:RR:NC:SP:237 R01302

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 9405.50.4000

Ms. Lesa R. Hubbard
JCPenney Purchasing Corp.
P.O. Box 10001
Dallas, Texas 75031-0001

RE: Classification of candle sets with holders and decorative wreaths from China.

Dear Ms. Hubbard:

In your letter dated January 13, 2005 you requested a classification ruling.

Style # H455850 Tea Light Iron Holder set consists of an iron ring with 6 iron cups, 6 glass receptacles, 6 tea lights (9”D x 6”H) and a decorative wreath of plastic berries (approx. 9”D). The candles consist of 58% palm oil and 42% paraffin wax. The iron holder with 6 glass receptacles imparts the essential character of the set.

Style # K451923 Round Candle set consists of a pillar candle (3”D x 4”H) with an iron plate (4-7/8”D x 3/8”H) and a decorative wreath of artificial foliage and pine cones (approx. 4-1/2”D). The candle consists of 58% palm oil and 42% paraffin wax. The candle imparts the essential character of the set.

Style # K451924 Round Candle set consists of a pillar candle (3”D x 4”H) with an iron plate (4-7/8”D x 3/8”H) and a decorative wreath of acrylic beads (approx. 4-1/2”D). The candle consists of 58% palm oil and 42% paraffin wax. The candle imparts the essential character of the set.

The applicable subheading for the pillar candle sets, each with an iron plate and a decorative wreath, will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), for candles, tapers and the like. The rate of duty is free.

The applicable subheading for the iron holder set with 6 six glass receptacles, 6 tea lights and a decorative wreath will be 9405.50.4000, HTSUS, for other non-electrical lamps and lighting fittings, other. The rate of duty is 6% 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) 482-2312.

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

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