The tariff classification of a candle making kit from Canada

NY 815860 November 9, 1995 CLA-2-95:R:N2:225 815860 CATEGORY: Classification TARIFF NO.: 9503.70.0030 Ms. Judy Campbell W.Y. Moberly, Inc. Box 164 Sweetgrass, Montana 59484 RE: The tariff classification of a candle making kit from Canada Dear Ms. Campbell: In your letter dated October 2, 1995, received in this office on October 12, 1995, you requested a tariff classifi-cation ruling on behalf of your client Bee Maid Honey. A sample of the "100% Beeswax Candlemaking Kit" was submitted with your inquiry. The kit is composed of 10 sheets of honeycomb beeswax measuring 8 1/2" X 16 3/4" (in red, green and white colors), 20' of candle wicking and instructions. All the necessary components to make approximately 10 candles are included in the set. The pieces work together to create an educational toy craft kit classifiable in Chapter 95. The applicable subheading for the "100% Beeswax Candle-making Kit" will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The rate of duty will be free. This ruling is being issued under the provisions of Section 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 Alice J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division