The tariff classification of votive candleholder gift sets from China.

NY K88550 August 19, 2004 CLA-2-95: RR: NC: 1:108 K88550 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Carol Jones Polardreams International Ltd. 1100 North 4th Street Fairfield, IA 5255 RE: The tariff classification of votive candleholder gift sets from China. Dear Ms. Jones: In your letter dated august 12, 2004 you requested a tariff classification ruling. The items in question are glass votive candle gift sets denoted as item numbers NC2855 and NC2856. Each is composed of a glass candleholder, approximately 2” high and three individual candles designed to fit within the glass candleholder. It is stated that these gift sets will be put up for sale at retail in their imported condition without any repackaging. It is the opinion of this office that these gift sets conform to Explanatory Note X and are sets. The essential character of each set is imparted by the glass candleholder The applicable subheading for the votive candle gift sets 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. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). You state that this merchandise, in regard to candles is not 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 web-site 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, D.C. 20230. Written decision 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. In regard to other restraints, there is currently no visa or quota restrictions pertaining to this merchandise. 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division