Tariff classification of a Jar Candle and Safety Matches set from the Dominican Republic

N252886 May 13, 2014 CLA-2-34:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Antonio Garcia Vice-President Malgor & Co., Inc. P.O. Box 366 Catano, Puerto Rico 00963 RE: Tariff classification of a Jar Candle and Safety Matches set from the Dominican Republic Dear Mr. Garcia: In your letter dated April 26, 2014 you requested a tariff classification ruling. You provided a colored illustration for our review. The Jar Candle and Safety Matches set consists of a wax-filled cylinder-shaped clear glass container (8”H x 2”D). The poured wax is an opaque white in color. A small printed paperboard box (2”L x 1.5”W x 0.5”H) with 45 wooden match sticks is attached to the side of the glass container. A friction surface is glued along one side of the box to strike the matches. Both the Jar Candle and Safety Matches are manufactured in the Dominican Republic. The Jar Candle and Safety Matches set is intended for lighting purposes in households when the electricity goes out. The safety matches are used to light the candle. The product will be packed in cardboard cases having 12 units per case. One unit consists of one Jar Candle with one small box of 45 safety matches conveniently attached. The candle imparts the essential character of the set. The applicable subheading for Jar Candle and Safety Matches set will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), for: Candles, tapers and the like. The rate of duty will be Free. Your product may be subject to prohibition and recall under the laws and regulations administered by the CPSC. You are advised to contact the CPSC to determine if your merchandise complies with pertinent safety standards and regulations. Import compliance information may be obtained by contacting the Office of Compliance, Consumer Product Safety Commission, 4330 East West Highway, Bethesda MD 20814-4408, by calling (301) 504-7912 or by e-mail contact through their website at www.cpsc.gov. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Frank Cantone at frank.l.cantone@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division