The tariff classification of candleholder sets from China.

NY F86117 May 17, 2000 CLA-2-94:RR:NC:2:227 F86117 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Linda Broadford Bradlees Stores, Inc. 1 Bradlees Circle Braintree, MA 02184 RE: The tariff classification of candleholder sets from China. Dear Ms. Broadford: In your letter dated April 17, 2000, you requested a tariff classification ruling. Samples are being returned as requested. The subject merchandise, based on the samples submitted, is an opened oblong-shaped iron candleholder set (item number CM8360G) that measures approximately 6 inches in length by 1 ½ inches in height. It consists of four metal parallel bars that run lengthwise along its bottom portion and two metal parallel bars running lengthwise along its top portion. It also features eight smaller bars, with four bars intersecting with each other and forming a rectangular-like frame at both ends, that run perpendicular to the top and bottom bars. Further, there are three green-colored tea light candles that are designed to be inserted along its bottom portion and enclosed within the framework of the holder. The candles are covered with a flimsy, plastic covering that is secured with a raffia bow. It is noted that this three-piece candleholder set will also be imported with red tea light candles (item number CM8360R), in addition to similarly constructed nine-piece iron candleholder sets with red and green tea light candles (item numbers CM8363R and CM8363G, respectively). Although it is stated that these articles will be sold for decorative purposes during the Christmas season, it has been found that the above candles are not of the same class or kind of merchandise that are classified as festive articles. Moreover, it has been determined that the essential character of these sets is imparted by the candleholders. The applicable subheading for these iron candleholder sets, item numbers CM8360G, CM8360R, CM8363R and CM8363G, 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 Department of Commerce has determined that candles in the following shapes: tapers, spirals, straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are subject to the Antidumping Act on petroleum-wax candles from China. In our opinion, the tea light candles included in the above-described sets are within the scope of the antidumping duty order. 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 George Kalkines at 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division