The tariff classification of candles and candleholders from China.

NY G87288 March 7, 2001 CLA-2-34:RR:NC:SP:237 G87288 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of candles and candleholders from China. Dear Mr. Hoffacker: In your letter dated February 14, 2001, on behalf of The Country Peddlers & Company of America, you request a tariff classification ruling. You submit the following samples: Item #10800563, Heart Candle Very Berry With Candleholder Set, consists of a red colored scented candle molded in the shape of a heart that measures approximately 1-1/2” in height and 3” across its widest point and is shrink wrapped in plastic together with a heart shaped metal tray that measures approximately 1/8” in height and 5” across its widest point. Item #10800562, Heart Candle Vanilla Bean With Candleholder Set, consists of a white colored scented candle molded in the shape of a heart that measures approximately 1-1/2” in height and 3” across its widest point and is shrink wrapped in plastic together with a heart shaped metal tray that measures approximately 1/8” in height and 5” across its widest point. Item #10800462, Mini Loaf Candle Vanilla Bean With Candleholder Set, consists of a white colored scented rectangular shaped candle that measures approximately 1-1/4” in height x 1-7/8” in width x 2-7/8” in length and is shrink wrapped in plastic together with a rectangular shaped metal tray that measures approximately 1/8” in height x 2-7/8” in width x 5-1/4” in length. Item #10800463, Mini Loaf Candle Very Berry With Candleholder Set, consists of a red colored scented rectangular shaped candle that measures approximately 1-1/4” in height x 1-7/8” in width x 2-7/8” in length and is shrink wrapped in plastic together with a rectangular shaped metal tray that measures approximately 1/8” in height x 2-7/8” in width x 5-1/4” in length. Your samples are being returned upon your request. The applicable subheading for Item #10800563, Heart Candle Very Berry With Candleholder Set, Item #10800562, Heart Candle Vanilla Bean With Candleholder Set, Item #10800462, Mini Loaf Candle Vanilla Bean With Candleholder Set, Item #10800463, Mini Loaf Candle Very Berry With Candleholder Set, will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be free. 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 F. Cantone at 212-637-7018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division