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NY K89076




September 17, 2004

CLA-2-34:RR:NC:SP:237 K89076

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Lesa R. Hubbard
JCPenney Purchasing Corp.
P.O. Box 10001
Dallas, Texas 75031-0001

RE: The tariff classification of a wax candle set with metal tray from Thailand.

Dear Ms. Hubbard:

In your letter dated September 8, 2004 you requested a tariff classification ruling. Your sample is being returned.

Lot #788-6108 Ruby 4 Piece Candle Set consists of three red rectangular column shaped wax candles (3”L x 3”W x 3”H; 3”L x 3”W x 7”H; and 4”L x 4”W x 5”H) and a silver painted square shaped metal tray with raised rim (10-1/4”L x 10-1/4”W x 1/2”H). The candles consist of 100% percent paraffin wax. The candles impart the essential character of the set.

The applicable subheading for the set of three wax candles with metal tray 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.

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.

Sincerely,

Robert B. Swierupski
Director, National Commodity
Specialist Division

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