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NY N006977




March 16, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Tammie Oliver
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

RE: Tariff classification of 4 scented pillar wax candle sets with polyresin bases from Vietnam.

Dear Ms. Oliver:

In your letter dated February 7, 2007 you requested a tariff classification ruling on 4 scented pillar shaped wax candle sets with polyresin bases. Your 4 samples are being returned.

Your Halloween & Harvest Samples LF70072, HA06200, HA06201 and HAL07305 each consist of a scented white pillar shaped wax candle (3”D x 4”H) and a circular shaped polyresin base (4-1/2”D) with a raised rim decorated with 3-dimensional molded figures in 4 assorted styles: (1) Pilgrim men and women with harvest vegetables; (2) Halloween pumpkins and candy corn; (3) Haunted houses and ghosts; (4) Halloween monsters, mummies and pumpkins. The candles and bases are tied together with a textile ribbon and bow and retail packed in clear plastic bags. The candle wax is 100 percent paraffin wax and contains 3.0 percent fragrance. The candle imparts the essential character of each set.

The applicable subheading for the candle sets with polyresin bases 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 above should be provided with entry documents filed at the time this 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

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