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NY I84892

August 8, 2002

CLA-2-34:RR:NC:SP:237 I84892


TARIFF NO.: 3406.00.0000

Ms. Bernice Rudd
Wal*Mart Stores, Inc.
Mail Stop # 0410-L-32
601 N. Walton
Bentonville, Arkansas 72716-0410

RE: The tariff classification of a candle set with a metal plate from China.

Dear Ms. Rudd:

In your letter of August 2, 2002 you requested a tariff classification ruling.

Style# RC1509HG Snowflake Candle Gift Set consists of two large white pillar shaped candles (3”D x 6”H and 3”D x 4”H), one white ball shaped candle (3”D), one inexpensive chrome plated metal plate with raised rim (10-1/2”D x 1/2”H) and 18 decorative glass nuggets (1/2-3/4”D). The candles contain 55% palm oil wax. The items are packed together in a printed retail cardboard box (total value $3.50). The essential character of the set is imparted by the candles. Your samples are being returned.

The applicable subheading for Style# RC1509HG Snowflake Candle Gift Set 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 is free.

Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th Street and Constitution Avenue, N.W., Washington, DC 20230, telephone number (202) 482-4106.

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. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.


Robert B. Swierupski
Director, National Commodity
Specialist Division

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