The tariff classification of a candle set with a ceramic plate from China.

NY I85337 August 26, 2002 CLA-2-34:RR:NC:SP:237 I85337 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Bernice Rudd Wal*Mart Stores, Inc. Mail Stop # 0410-L-32 601 N. Walton Bentonville, Arkansas 72716-0410 RE: The tariff classification of a candle set with a ceramic plate from China. Dear Ms. Rudd: In your letter of August 10, 2002 you requested a tariff classification ruling. Style# SCO2-319 Snowflake Candle Set consists of three white ball shaped candles with raised snowflake designs (3”D) and an inexpensive silver painted rectangular shaped ceramic plate with raised edges (10-1/2”L x 4-1/2”W x 1”H). The candles are said to consist of 58% palm oil. The items are packed together in a plain white cardboard box and have a total value of $2.30. The essential character of the set is imparted by the candles. Your samples are being returned. The applicable subheading for Style# SCO2-319 Snowflake Candle Set will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty is free. Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th Street and Constitution Avenue, N.W., Washington, DC 20230, telephone number (202) 482-4106. 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. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division