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NY N011400

June 4, 2007



TARIFF NO.: 3406.00.0000; 4602.19.6000

Ms. Joanna Tymejczyk
UPS Supply Chain Solutions
150-20 132nd Avenue
Jamaica, NY 11434

RE: The tariff classification of a pillar shaped wax candle set with decorative wreath from China.

Dear Ms. Tymejczyk:

In your letter dated May 14, 2007, on behalf of the Burlington Coat Factory, you requested a tariff classification ruling. Your sample is being returned.

Style No. C725414 “Decorative Candle Holder Centerpiece with Candles” set consists of three white pillar shaped wax candles and a decorative wreath. The candles measure 3 inches in diameter by 3 inches, 4 inches, and 5 inches tall. The circular shaped wreath of natural vine, measures approximately 14 inches in diameter, and has artificial fabric leaves and red painted polystyrene plastic berries attached to the vines with a ring of paper-wrapped metal wire. The natural vine imparts the essential character to the wreath. The item is retail packed on a red cardboard base with the candles positioned in the center of the wreath. A clear plastic cover is secured to the base with a red and green textile ribbon.

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 three pillar shaped candles set 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 will be free.

The applicable subheading for the decorative wreath of natural vine will be 4602.19.6000, HTSUS, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: of vegetable materials: other: wickerwork. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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, by phone (202) 482-3148, or website www.IA.ITA.DOC.GOV (click on “Import Administration Home Page”– click on “Decisions and Data”– click on “Scope Rulings Candles from PRC”).

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 Frank Cantone at (646) 733-3038.


Robert B. Swierupski

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