The tariff classification of log candles and candleholders from China.

NY G87291 March 7, 2001 CLA-2-34:RR:NC:SP:237 G87291 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 log 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 #10800363, Log Candle Very Berry With Candleholder, consists of a red colored scented four wick candle molded in the shape of a rectangular block that measures approximately 2-1/2” x 3” x 15” and is wrapped in plastic with cloth bows at each end. The candle is packaged with a rectangular shaped metal tray that measures approximately 1/2” in height x 5-1/2” in width x 19” in length. Item #10800362, Log Candle Vanilla Bean With Candleholder, consists of a white colored scented four wick candle molded in the shape of a rectangular block that measures approximately 2-1/2” x 3” x 15” and is wrapped in plastic with cloth bows at each end. The candle is packaged with a rectangular shaped metal tray that measures approximately 1/2” in height x 5-1/2” in width x 19” in length. Item #10800370, Log Candle Hot Fudge With Candleholder, consists of a brown colored scented four wick candle molded in the shape of a rectangular block that measures approximately 2-1/2” x 3” x 15” and is wrapped in plastic with cloth bows at each end. The candle is packaged with a rectangular shaped metal tray that measures approximately 1/2” in height x 5-1/2” in width x 19” in length. You also indicate that replacement candles cannot be ordered separately from the trays. Your samples are being returned upon your request. The applicable subheading for Item #10800363, Log Candle Very Berry With Candleholder, Item #10800362, Log Candle Vanilla Bean With Candleholder, and Item #10800370, Log Candle Hot Fudge With Candleholder, 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