Tariff classification of three pillar shaped candle and porcelain plate sets from China.

NY I86881 September 30, 2002 CLA-2-34:RR:NC:SP:237 I86881 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: Tariff classification of three pillar shaped candle and porcelain plate sets from China. Dear Ms. Aldinger: In your letter dated September 24, 2002 you requested a tariff classification ruling. Item No. 929966 “Pink Candle with Matching Plate - Scented” consists of a wax candle poured in a pillar shaped wax container (4”H x 4”W) and an inexpensive porcelain plate with raised rim (5-1/4”D). The item is available in tree styles: Carved Red Roses, Embossed Red Hearts and Beaded Hearts. In your letter you indicate a composition of 55% palm oil, 41% paraffin wax and 4% fragrance. Each sample is retail packed in clear cellophane wrap tied with a red bow (total value of each $3.43). The essential character of each set is imparted by the candle. The applicable subheading for the pillar shaped candle and porcelain plate sets 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