The tariff classification of tealight candleholder sets from China.

NY G86825 February 26, 2001 CLA-2-95:RR:NC:SP:222 G86825 CATEGORY: Classification TARIFF NO.: 9505.10.5020; 9405.50.4000 Ms. Dana Mobley J.C. Penney Purchasing Corporation P.O. Box 10001 Dallas, TX 75301-0001 RE: The tariff classification of tealight candleholder sets from China. Dear Ms. Mobley: In your letter dated January 31, 2001, you request a tariff classification ruling. You submit the following samples: Style “Version A” consists of three wooden candleholders in the shapes of a snowman with poinsettia and red and green colored scarf, decorated Christmas tree, and gingerbread man with cut out slots on top of each holder to hold a tealight candle. Each candleholder measures approximately 2” in height and 2” across their widest width, and each tealight candle measures approximately 3/4” in height and 1-1/2” in diameter. They are packed together for retail sale in a rectangular shaped plastic box with a cardboard base that measures approximately 3” in height x 2-1/2” in width x 7-1/4” in length. Style “Version B” consists of three wooden candleholders in the shapes of a snowman, Santa Claus, and an angel with cut out slots on top of each holder to hold a tealight candle. The snowman and angel are not decorated with any symbols of Christmas. Each candleholder measures approximately 2” in height and 2” across their widest width, and each tealight candle measures approximately 3/4” in height and 1-1/2” in diameter. They are packed together for retail sale in a rectangular shaped plastic box with a cardboard base that measures approximately 3” in height x 2-1/2” in width x 7-1/4” in length. In our opinion, Style “Version A” and Style “Version B” are sets for Customs purposes, and under the General Rules of Interpretation (GRI) for the Harmonized Tariff Schedule, the candleholders convey the essential character. GRI 3 (b) noted. Your samples are being returned upon your request. The applicable subheading for Style “Version A” will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free. The applicable subheading for Style “Version B” will be 9405.50.4000, HTS, which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem. You have asked whether this product is 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. 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division