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N066535 N0 Ruling Active

The tariff classification of a painted Christmas ball shaped candle set from China.

Issued July 6, 2009 by U.S. Customs and Border Protection.

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N0 N066535 (July 6, 2009)

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The 8-piece set consists of seven 2-inch diameter Christmas ball shaped candles displayed on a painted gold metal tray that measure at 14”L x 2”W x ½”H. The sample you provided will be returned as per your request.

CBP rationale

The applicable subheading for the item will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like.

Full text

N066535 July 6, 2009 CLA-2-34:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Linda K. King Traffic Manager MSR Imports, Inc. 6920 Central Highway Airport Circle Industrial Park Pennsauken, NJ 08109 RE: The tariff classification of a painted Christmas ball shaped candle set from China. Dear Ms. King: In your letter dated June 22, 2009, you requested a tariff classification ruling for a set of painted candles in various metallic hues. The 8-piece set consists of seven 2-inch diameter Christmas ball shaped candles displayed on a painted gold metal tray that measure at 14”L x 2”W x ½”H. The sample you provided will be returned as per your request. The applicable subheading for the item 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Frank Cantone at (646) 733-3038. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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