The tariff classification of lemon shaped candles and a wood container from China.

NY G87747 March 21, 2001 CLA-2-34:RR:NC:SP:237 G87747 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 4420.90.8000 Mr. Pat Ramsey Import Compliance Group 3812 Brandywine Blue Springs, MO 64014 RE: The tariff classification of lemon shaped candles and a wood container from China. Dear Mr. Ramsey: In your letter dated March 13, 2001, on behalf of your client, Mr. Leonard Florence of East Boston, you request a tariff classification ruling. The sample that you submit consists of six yellow colored candles molded in the shapes of three whole lemons that measure approximately 2-1/2” in height and 3” in diameter and three lemons sliced in half that measure approximately 1-1/2” in height and 3” in diameter. The candles will be packaged for retail sale in a green colored rectangular shaped wood container with wire mesh sides that measures approximately 4-3/4” in height x 4-3/4” in width x 9” in length, and is decorated with a paper label on one end with a drawing of a lemon and the word “Lemon” above it, and a paper label on the other end with a drawing of a lemon slice and the word “Lemon” above it. Although you indicate that the candles and the wood container will be sold together, this is not a set for Customs’ purposes. The items do not meet the qualification of "goods put up in sets for retail sale" as they do not meet a particular need or carry out a specific activity. As you state in your letter, the candles will not be burned in the wood container. Additionally, the wood container has multiple purposes independent of the candles. Therefore, the candles and the wood container will be classified separately under their own respective tariff headings. The applicable subheading for the lemon shaped candles 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. The applicable subheading for the wood container will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2% 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 F. Cantone at 212-637-7018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division