CLA-2-94:RR:NC:2:227 H84281
Ms. Lisa Westercamp
Polardreams International Ltd.
1948 Hwy.1 North
Fairfield, IA 52556
RE: The tariff classification of wooden candleholders with candles from China
Dear Ms. Westercamp:
In your letter dated July 25, 2001, you requested a tariff classification ruling.
The article in question, item KC46, consists of three different sizes of wooden candleholders with glass candle cups and tealight candles. The candles are made of blended palm wax with less than 50 percent petroleum. The article is a set for tariff purposes with the wooden candleholders imparting the essential character.
The applicable subheading for the candleholder set, item KC46, 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).
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