CLA-2-34:S:N:N7:236 808644
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
New York Seaport