The tariff classification of a rattan basket containing candles, from China.

NY G89730 April 12, 2001 CLA-2-46:RR:NC:SP:230 G89730 CATEGORY: Classification TARIFF NO.: 4602.10.1600; 3406.00.0000 Ms. Pilar Dorfman E. Besler & Company P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of a rattan basket containing candles, from China. Dear Ms. Dorfman: In your letter dated February 28, 2001, you requested a tariff classification ruling on behalf of LTD Commodities Inc. A sample identified as a “VGZ Scented Votive Gift Basket” was submitted and is being returned to you as requested. It consists of a small basket, made of flat, interwoven strips of rattan, containing 7 scented votive candles. The basket measures approximately 5½ inches in diameter by 4 inches in height, and has a fixed rattan handle (decorated with two fabric bows) that arches an additional 3½ inches above the rim. The interior is partially lined by an attached, lace-edged cloth, which folds over the rim and covers part of the exterior as well. The candles, which are individually wrapped in clear plastic, measure about 1½ inches in diameter by 2 inches in height. Since the basket and the candles are suitable for use independent of one another, they will be classified separately. The applicable subheading for the basket will be 4602.10.1600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) baskets and bags, whether or not lined, of vegetable plaiting materials: of rattan or of palm leaf. The rate of duty will be 5%. The applicable subheading for the candles will be 3406.00.0000, HTS, which provides for candles, tapers and the like. The rate of duty will be free.  The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 Paul Garretto at 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division