The tariff classification of a flower shaped floating candle and flower shaped candleholder from China.

NY G87810 March 1, 2001 CLA-2-34:RR:NC:SP:237 G87810 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 a flower shaped floating candle and flower shaped candleholder from China. Dear Mr. Hoffacker: In your letter dated February 23, 2001, on behalf of Consolidated Stores, Inc., you request a tariff classification ruling. The sample that you submit, Item #IPBO147/01, Flower Shaped Floating Candle With Flower Shaped Glass Candleholder, consists of a pink colored scented candle molded in the shape of a rose that measures approximately 2” in height and 3” in width and a pink colored glass flower shaped holder that is designed to accommodate the candle. The candle and holder are packaged together in a square shaped plastic box that measures approximately 2” in height x 6-1/4” square. Your sample is being returned upon your request. The applicable subheading for Item #IPBO147/01, Flower Shaped Floating Candle With Flower Shaped Glass 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