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NY N017270




October 15, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Diana L. Kepler
Cargo Services Inc.
7640 Miles Drive
Indianapolis, Indiana 46231

RE: Tariff classification of a scented square pillar candle with plate from Vietnam.

Dear Ms. Kepler:

     In your letter dated September 7, 2007, on behalf of the Candle Lite Division of the Lancaster Colony Company, you requested a tariff classification ruling. Your sample is being returned.

Item # CL8902A Gift Candle Set consists of a scented square pillar candle packed in a clear PVC sleeve (3”L x 3”W x 4”H ) on a square ceramic plate with raised rim (4-1/4”L x 4-1/4”W x 7/8”H) tied together with a woven textile bow. The candle wax consists of 60% palm and 40% paraffin wax. The wax candle imparts the essential character of the set.

The applicable subheading for the scented wax candle and ceramic plate tied with a bow 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. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.

Sincerely,


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