The tariff classification of a heart shaped candle and ceramic plate set from China.

NY I86880 September 30, 2002 CLA-2-34:RR:NC:SP:237 I86880 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a heart shaped candle and ceramic plate set from China. Dear Ms. Aldinger: In your letter dated September 24, 2002 you requested a tariff classification ruling. Item No. 929952 “Pink Mosaic Heart Candle with Matching Heart Plate” consists of three layers of small colored wax pieces imbedded in clear wax molded in the form a heart shaped pillar candle (4”H x 4”W) and an inexpensive heart shaped ceramic plate with raised rim (6-1/2”W x 7”L). In your letter you indicate a composition of 55% palm oil, 41% paraffin wax and 4% fragrance. The samples are packed together in a printed retail cardboard box (total value $3.51). The essential character of the set is imparted by the candle. The applicable subheading for the heart shaped candle and ceramic plate 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