The tariff classification of a white shimmer candle set from China.

NY G87020 February 20, 2001 CLA-2-34:RR:NC:SP:237 G87020 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 9405.50.4000; 6913.90.5000 Ms. Nancy Bosseckert Freight Brokers International 1200 Brunswick Avenue P.O. Box 960219 Inwood, NY 11096-0219 RE: The tariff classification of a white shimmer candle set from China. Dear Ms. Bosseckert: In your letter dated February 2, 2001, on behalf of your client, CBS Designs Inc. of Framingham, Massachusetts, you request a tariff classification ruling. The sample that you submit, White Shimmer Candle Set, consists of a gray, purple and white colored pillar candle that measures approximately 6” in height and 3” in diameter, a white colored square shaped ceramic candleholder that measures approximately 3/4” in height and 5” square (with a 3” in diameter depression for insertion of the candle), and a white colored ceramic picture frame that measures approximately 8” in height x 3/4” in width x 6-1/4” in length. Although packaged together, the items do not constitute a set for Customs’ purposes as “goods put up in sets for retail sale” because the candle and the picture frame are not put up together to meet a particular need or carry out a specific activity. Therefore, the candle, candleholder, and picture frame will be classified separately under their own appropriate headings. GRI 3(b) noted. The applicable subheading for the pillar candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be free. The applicable subheading for the ceramic candle holder will be 9405.50.4000, HTS, which provides for non-electrical lamps and lighting fittings…other: other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the ceramic picture frame will be 6913.90.5000, HTS, which provides for other ornamental ceramic articles, other than of porcelain or china, other. The rate of duty will be 6 percent ad valorem. Many candles are covered by antidumping proceedings and, therefore, may be liable for antidumping duties. A list of AD/CVD proceedings at the Department of Commerce and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov. 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 F. Cantone at 212-637-7018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division