The tariff classification of a candleholder set from China.

NY G80216 August 11, 2000 CLA-2-94:RR:NC:2:227 G80216 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a candleholder set from China. Dear Mr. Hoffacker: In your letter dated July 25, 2000, on behalf of Consolidated Stores, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a candleholder set, item number H080, that consists of an iron candleholder measuring approximately 8 ¼ inches in overall height with an open top diameter of 4 inches. It features the framework of a cone-shaped holder, measuring nearly 6 inches long, that contains a pillar candle measuring 5 ¾ inches long and tapering downward for insertion into the holder. The holder is affixed to a small hollow pole with a disk-shaped base measuring about 3 ¾ inches in diameter. It has been found that the iron holder imparts the essential character of the set. The applicable subheading for this candleholder set 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 candle included in the above set is 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