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NY 808644




April 25, 1995

CLA-2-34:S:N:N7:236 808644

CATEGORY: CLASSIFICATION

TARIFF NO.: 3460.00.0000; 4818.30.0000

Ms. Irene Nieuwdorp
Vice-President Administration
Newville 88 Corporation
P.O. Box 844
Niagara-on-the-Lake
Ontario, Canada LOS 1JO

RE: The tariff classification of Candles and Napkins Set from Canada.

Dear Ms. Nieuwdorp:

In your letter dated March 24, 1994, you requested a tariff classification ruling.

The prospective import is a set consisting of two 10 inch tapered candles and 10 napkins packaged together for retail sale.

In accordance with the General Rules of Interpretation #3, the candles and napkins are classified separately, and not as a set, for Customs purposes.

The candles and napkins will be classified separately as follows:

The applicable subheading for the Candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like. The general rate of duty will be 4.6 percent ad valorem.

The applicable subheading for the Napkins will be 4818.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for tablecloths and table napkins, of paper. The general rate of duty will be 4.8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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