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NY M80670

March 21, 2006

CLA-34:RR:NC:N1:113 M80670


TARIFF NO.: 3406.00.0000

Ms. Trudi Van Heuveln
Impact Innovations, Inc.
P.O. Box 550
Clara City, MN 56222

RE: The tariff classification of a poured candle from Thailand and a metal base from China

Dear Ms. Van Heuveln:

In your letter dated February 24, 2006, you requested a tariff classification ruling.

The sample you submitted is called the Pewter Candleholder with Wax- Filled Glass Container (item number CO6TT50663). It consists of a scented wax candle poured in a clear cylinder-shaped glass measuring approximately 3 inches in diameter by 3.5 inches in height. The candle-filled glass rests inside a cylinder-shaped metal base with a plain metal bottom and a body composed of an open metal scroll design. There is an engraved inscription on the base that reads “Fly with the angels. Dance with the stars”. An ornamental angel made of metal is attached by a metal ring next to the inscription. The metal base has three ball feet. Your letter indicates that the base is made in China, and then shipped to Thailand, where the candle made in Thailand will be inserted into the base.

Although packaged together and sold as a set in retail stores, the above 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 subheading. The metal receptacle is also not considered to be of the class or kind principally used as a candleholder and can be used for various other purposes in the home.

The applicable subheading for the scented wax candle poured in a glass will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The duty rate will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Your inquiry does not provide enough information for us to give a classification ruling on the metal base. Your request for a classification ruling should include the identity by name of the different metals present in the base, as well as a component breakdown by weight of these metals. There are at least two metals involved because the bottom of the base and the three feet attract a magnet, while the body and angel do not. Your letter indicates that the entire metal base is made of pewter. This is not likely, as pewter would not attract a magnet. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 James Smyth at 646-733-3018.


Robert B. Swierupski

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