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NY H82445

June 21, 2001

CLA-2-34:RR:NC:SP:237 H82445


TARIFF NO.: 3406.00.0000; 7323.99.9060

Ms. Linda Moyer
Associated Merchandising Corporation
500 Seventh Avenue
New York, NY 10018

RE: The tariff classification of a Candle Gift Basket from Taiwan.

Dear Ms. Moyer:

In your letter dated June 12, 2001, you request a tariff classification ruling.

The sample that you submit, Style #AMC-2000, Candle Gift Basket, consists of a 5-1/2” cube shaped metal frame (with bottom) covered by an attached yellow colored polyester material. Inside, is a white colored candle poured into a glass cylinder that measures approximately 3” in height and 3” in diameter and is covered by a yellow colored polyester sheer bag.

Although packaged together, the items do not constitute a set for Customs’ purposes as “goods put up in sets for retail sale” because the candle and the gift basket are not put up together to meet a particular need or carry out a specific activity. Therefore, the candle and the gift basket will be classified separately under their own appropriate headings. GRI 3(b) noted.

The applicable subheading for the 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 applicable subheading for the gift basket will be 7323.99.9060, HTS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel. The rate of duty will be 3.4 percent ad valorem.

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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