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NY N003252




November 22, 2006

CLA-2-34:RR:NC:237

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Dennis Morse
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49505

RE: The tariff classification of a poured candle set with ceramic base from Hong Kong.

Dear Mr. Morse:

In your letter dated November 10, 2006, on behalf of Meijer Distribution, you requested a tariff classification ruling. Item # J051032 Candle Set consists of 3 green wax candles poured in 3 small green painted ceramic jars (2.25”D x 2”H), a green painted rectangular shaped base with a raised rim (10”L x 5”W x 1”H), and a small plastic bag of green gravel packed together in clear plastic for retail sale. The candles impart the essential character of the set. Your samples are being returned.

The applicable subheading for the candle set of 3 poured wax candles with ceramic base and gravel 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 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/.

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 Frank Cantone at (646) 733-3038.

Sincerely,

Robert B. Swierupski
Director,

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