The tariff classification of a candle holder set from China.

NY D89490 April 8, 1999 CLA-2-94:RR:NC:2:227 D89490 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Anne Ornstein Lillian Vernon Corporation One Theall Road Rye, NY 10580-1450 RE: The tariff classification of a candle holder set from China. Dear Ms. Ornstein: In your letter dated March 17, 1999, you requested a tariff classification ruling. The sample submitted, referred to as the “fireplace candelabra,” is a convex-shaped wrought iron candle holder set, identification number TWKELINT2293TAI, which measures approximately 18 inches in length by 7 1/2 inches at its highest point. It features four cylindrical-shaped holders (two holders at each end) that are designed to contain tapers and six pillar-shaped holders with spikes that will contain pillar-shaped candles. The candle holder is imported with two 8 inch and 10 inch tapers as well as six pillars measuring 3 inches by 3 inches and 3 inches by 6 inches. It has been determined that the essential character of the set is imparted by the candle holder. The applicable subheading for the “fireplace candelabra” will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other nonelectrical lamps and lighting fittings. 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. Therefore, the value of the candles from China will be assessed an antidumping duty of 54.21 percent ad valorem. 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