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Classification of a candle gift set with ceramic tray and glass stones from China.
Issued August 30, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L87371 (August 30, 2005)
Tariff classification
HTS codes: 3406.00.0000
Headings: 3406
Product description
Your sample is being returned. Reference Number PP1029266 Heart Shaped Pillar Candle Garden set consists of 3 wax candles with heart shaped cross sections in 2 color/size combinations: 1 red (3”D x 3”H) and 2 pink (2-1/4”D x 2-1/4”H), 1 white rectangular ceramic tray (7-5/8”L x 6-5/8”W x 3/4”H) and 20 small glass stones packed in a gift box. The candles impart the essential character of the set.
CBP rationale
The applicable subheading for the set of 3 candles, tray and glass stones packed in a gift box will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like.
Full text
NY L87371 August 30, 2005 CLA-2-34:RR:NC:SP:237 L87371 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Stephanie De Silva Avon Products, Inc. 1251 Avenue of the Americas New York, New York 10020 RE: Classification of a candle gift set with ceramic tray and glass stones from China. Dear Ms. De Silva: In your letter dated August 16, 2005 you requested a tariff classification ruling. Your sample is being returned. Reference Number PP1029266 Heart Shaped Pillar Candle Garden set consists of 3 wax candles with heart shaped cross sections in 2 color/size combinations: 1 red (3”D x 3”H) and 2 pink (2-1/4”D x 2-1/4”H), 1 white rectangular ceramic tray (7-5/8”L x 6-5/8”W x 3/4”H) and 20 small glass stones packed in a gift box. The candles impart the essential character of the set. The applicable subheading for the set of 3 candles, tray and glass stones packed in a gift box 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. Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th St. and Constitution Ave. NW, Washington, DC 20230, telephone (202) 482-3148 or website www.IA.ITA.DOC.GOV (click on “Import Administration Home Page” - click on “Decisions and Data” - click on “Scope Rulings: Candles from the PRC”). 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 control number indicated above should be provided with entry documents filed at time merchandise is imported. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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