The tariff classification of a scented pillar candle with music chip from China.

NY K81690 January 15, 2004 CLA-2-34:RR:NC:SP:237 K81690 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Virginia Sullavan Canter Samuel Shapiro & Company Compliance Department The Baltimore World Trade Center Building 401 East Pratt Street - Suite 500 Baltimore, Maryland 21202 RE: The tariff classification of a scented pillar candle with music chip from China. Dear Ms. Sullavan: In your letter dated January 6, 2004, on behalf of the Musical Candle Company of Philadelphia, you requested a tariff classification ruling. The Candle Sound( musical candle consists of a red scented pillar wax candle (4”D x 4”H) that sits in a grey circular plastic base (4”D x 1”H). The wick contains a fiber optic cable that triggers a musical chip in the base went lit. The candle imparts the essential character of the article. Your sample is being returned. The applicable subheading for the pillar candle with music chip 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. 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 should be provided with the entry documents filed at the time merchandise is imported. If you have any questions on the ruling, contact National Import Specialist Frank Cantone at 646-733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division