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NY K87241

July 7, 2004
CLA-2-34:RR:NC:SP:237 K87241


TARIFF NO.: 3406.00.0000; 3307.49.0000

Ms. Carol Jones
Polardreams International Ltd.
1100 North 4th Street
Fairfield, Iowa 52556

RE: The tariff classification of two mood therapy gift sets from China.

Dear Ms. Jones:

In your letter dated June 18, 2004 you requested a ruling for two mood therapy gift sets each of which consists of a wooden cabinet, aroma diffuser, candles, candleholders, diffuser fragrances and room spray.

Although sold as a set, the above described items are not considered a set for tariff purposes because they do not meet a particular need or carry out a specific activity. Therefore, each item will be classified separately in its own appropriate heading.

The applicable subheading for the 6 tealights, 2 poured candles and 4 votive candles 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.

The applicable subheading for the room spray will be 3307.49.0000, HTSUS, which provides for other preparations for perfuming or deodorizing rooms. The rate of duty is 6 percent ad valorem.

We are returning your request for a tariff classification on the wooden cabinet, aroma diffuser, candleholders and fragrances because we need samples and a complete chemical breakdown by component of each diffuser fragrance. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have requested and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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 St. and Constitution Ave. NW, Washington, DC 20230, phone (202) 482-0961.

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 should be provided with the entry documents filed at the time merchandise is imported. If you have any questions on the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.


Robert B. Swierupski

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