The tariff classification of Candles and Porcelain Snuffer Set from China
Issued November 7, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
In your literature, you indicate that your client will be importing four fragranced tapered candles measuring approximately 10" in height and 3/4" in diameter and one porcelain snuffer. The candles and porcelain snuffer will be imported packaged together for retail sale in a printed carton with an acetate sleeve. You also state that the candles will be made in Hong Kong and the porcelain snuffer will be made in China. The essential character of the set as imported for retail sale is that of the candles (GRI# 3(b)).
CBP rationale
The applicable subheading for the Candles and Porcelain Snuffer Set will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like.
Full text
NY C80245 November 7, 1997 CLA-2-34:RR:NC:2:236 C80245 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Mark Laumann Fritz Companies, Inc. 3109 Neil Armstrong Boulevard Eagan, MN 55121 RE: The tariff classification of Candles and Porcelain Snuffer Set from China Dear Mr. Laumann: In your letter dated August 28, 1997, on behalf of your client, Tsumura International, Inc., you requested a tariff classification ruling. In your literature, you indicate that your client will be importing four fragranced tapered candles measuring approximately 10" in height and 3/4" in diameter and one porcelain snuffer. The candles and porcelain snuffer will be imported packaged together for retail sale in a printed carton with an acetate sleeve. You also state that the candles will be made in Hong Kong and the porcelain snuffer will be made in China. The essential character of the set as imported for retail sale is that of the candles (GRI# 3(b)). The applicable subheading for the Candles and Porcelain Snuffer Set will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like. The rate of duty will be 2.3 percent ad valorem. 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 V. Gualario at 212-466-5744. Sincerely, Robert Swierupski Director National Commodity Specialist Division
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