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NY F82151

February 2, 2000

CLA-2-34:RR:NC:SP:237 F82151


TARIFF NO.: 3406.00.0000

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a tealight candle set from Great Britain.

Dear Mr. Epstein:

In your letter dated January 14, 2000, on behalf of your client, Avon Products, Inc. of New York, New York, you request a tariff classification ruling.

The sample that you submit, PP #1002009, Simple Pleasure Tealight Set, consists of four tealight candles and a round scented plaster candleholder. Each tealight candle, in a metal container, measures approximately 5/8" in height and 1-3/8" in diameter. The candleholder measures approximately 7/8" in height and 1-7/8" in diameter and is designed to accommodate a fitted tealight candle. You state that the four tealight candles and the candleholder will be packaged together.

In our opinion, PP #1002009, Simple Pleasure Tealight Set, is a set for Customs purposes, and under the General Rules of Interpretation (GRI) for the Harmonized Tariff Schedule, the candle conveys the essential character. GRI 3(b) noted.

The applicable subheading for PP #1002009, Simple Pleasure Tealight Set, will be 3406.00.0000, Harmonized Tariff Schedule of the United States, 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 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 F. Cantone at 212-637-7018.


Robert B. Swierupski

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