L87642 L8 Ruling Active

The tariff classification of a candle set from Thailand.

Issued September 19, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

Article # 0660A ,Three Votive Candles in a polyester bag with bow, consists of 3 red pillar shaped wax candles (approx. 2”D x 2”H) made in Thailand and packed in a white mesh polyester bag tied with a red satin polyester bow made in China, for sale as a gift set. The candles impart the essential character of the set.

CBP rationale

The applicable subheading for the 3 candles in a polyester bag with a bow will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like.

Full text

NY L87642 September 19, 2005 CLA-2-34:RR:NC:SP:237 L87642 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Rita M. Powell FTD, Inc. 3113 Woodcreek Drive Downers Grove, Il 60515 RE: The tariff classification of a candle set from Thailand. Dear Ms. Powell: In your letter dated September 8, 2005 you requested a tariff classification ruling. Article # 0660A ,Three Votive Candles in a polyester bag with bow, consists of 3 red pillar shaped wax candles (approx. 2”D x 2”H) made in Thailand and packed in a white mesh polyester bag tied with a red satin polyester bow made in China, for sale as a gift set. The candles impart the essential character of the set. The applicable subheading for the 3 candles in a polyester bag with a bow 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 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 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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