Classification of a poured candle and artificial fabric flower pot set from China.

NY K81809 December 11, 2003 CLA-2-34:RR:NC:SP:237 K81809 CATEGORY: Classification TARIFF: 3406.00.0000 Ms. Stephanie De Silva Avon Products, Inc. 1251 Avenue of the Americas New York, New York 10020 RE: Classification of a poured candle and artificial fabric flower pot set from China. Dear Ms. De Silva: In your letter of December 4, 2003 you requested a tariff classification ruling. Item #265721 Rose Votive Candle Holder consists of a scented red wax candle poured in a fluted shaped votive glass (2 to 2-3/4”D x 2-1/4”H) and holder consisting of decorative bouquet of seven artificial fabric roses and leaves with plastic snap-on centers and wire stems that are sunk into a flower pot shaped piece of plastic foam wrapped with red ribbon (2-1/2 to 6”D x 4-1/2”H) packed in a plain white paperboard box. The candle is said to consist of 52% palm wax and 48% paraffin wax. Your sample is being returned. Although sold as a set, the above items are not considered a set for Customs purposes since they do not meet a particular need or carry out a specific activity. Therefore, each item will be classified separately in its own appropriate heading. The applicable subheading for the three candles will be 3406.00.2000, Harmonized Tariff Schedules of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty is free. The applicable subheading for the decorative bouquet, assuming the artificial roses are of man-made fibers, will be 6702.90.3500, HTSUS, which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: other: of man-made fibers. The rate of duty will be 9 percent ad valorem. Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th St. and Constitution Ave. NW, Washington, DC 20230, phone (202) 482-4106. 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 should be provided with the entry documents filed at the time merchandise is imported. If you have any questions on the ruling, contact National Import Specialist Frank Cantone at 646-733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division