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NY F80373

December 10, 1999

LA-2-34:RR:NC:SP:236 F80373


TARIFF NO.: 3406.00.0000; 7615.19.9000

Mr. Robert L. Morris, Jr.
Daniel B. Hastings, Inc.
P.O. Box 673
Laredo, TX 78042-0673

RE: The tariff classification of a "Verdigris Pillar Holder" from Mexico.

Dear Mr. Morris, Jr.:

In your letter dated November 23, 1999, on behalf of Waterford Wedgwood USA, Inc. (WW), you request a tariff classification ruling.

The sample that you submit, "Verdigris Pillar Holder," consists of a pale yellow colored pillar candle that measures approximately 6" in height and 3" in diameter and a circular aluminum base that is shaped in the form of a bowl with a scalloped underside and edge. It measures approximately 1-3/4" in height and 8-1/4" in diameter. You state that the candle and base will be packaged together for retail sale.

In our opinion, the "Verdigris Pillar Holder" is not a set for Customs purposes. Therefore, the candle and aluminum base are classified separately.

The applicable subheading for the pillar candle 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. The rate will remain unchanged for the year 2000.

The applicable subheading for the aluminum base will be 7615.19.9000, HTS, which provides for table, kitchen or other household articles and parts thereof, of aluminum, other, other. The General Rate of duty will be 3.1 percent ad valorem. The rate will remain unchanged for the year 2000.

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 V. Gualario at 212-637-7062.


Robert B. Swierupski

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