The tariff classification of a square candle gift set from Hong Kong.

NY G82481 September 28, 2000 CLA-2-34:RR:NC:SP:237 G82481 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Lorianne Aldinger Import Manager Rite Aid Corporation P.O. Box 3165 Harrisburg PA 17105 RE: The tariff classification of a square candle gift set from Hong Kong. Dear Ms. Aldinger: In your letter dated September 20, 2000, you request a tariff classification ruling. The sample that you submit, Rite Aid Item #994955, Square Candle Gift Set, consists of a cube shaped candle that measures approximately 3" on all sides and is decorated with molded tulips. The candle will be imported in assorted colors for retail sale with a terra-cotta square shaped plate that measures approximately 1/4" in height and 4-1/2" square. The candle is tied to the plate with an artificial bow. The applicable subheading for Rite Aid Item #994955, Square Candle Gift Set, will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be 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 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 F. Cantone at 212-637-7018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division