&&This product, sold together as a gift pack consists of a decorated wooden box containing a 750 ml bottle of extra anejo tequila, a 100 ml bottle of patron orange liqueur, two small candles, and two clear glass candleholders. The wooden box interior is vacuum formed molded plastic with cardboard inserts to hold the bottles steady.&&&&This good consists of two small candles.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 2208.90.10.00. This tariff classification number is partially correct.&&&&This product consists of five articles classifiable under four separate headings of the Customs Tariff: 22.08 for the tequila and the orange liqueur, 34.06 for the candles, 94.05 for the candle holders and 44.20 for the wooden box. In such a case, classification is determined according to the principles of General Interpretive Rule 3. Rule 3(a) provides for classification under the heading with the most specific description. As each of the headings provide for part only of the articles that make up this product, they are considered to be equally specific. Therefore, Rule 3(a) is not applicable. Rule 3(b) directs that goods put up in sets for retail sale, which cannot be classified by reference to Rule 3(a), shall be classified as if they consisted of the material or component which gives them their essential character. Explanatory Note (X) to GIR 3(b) defines the term “goods put up in sets for retail sale” as goods which:&&&&(a) consists of at least two different articles which are prime facie, classifiable in different headings. Therefore, for example, six fondue forks cannot be regarded as a set within the meaning of this Rule;&&(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and&&(c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards)&&&&This product satisfies the first and last requirement of “goods put up in sets for retail sale” but does not satisfy the second. The two alcoholic beverages, candles, candle holders and the wooden box do not combine to meet a particular need or carry out a specific activity. The Explanatory Notes to GIR 3(b) direct that when the selections of products put up together do not satisfy the requirements of “goods put up in sets for retail sale” each item is to be classified separately, each in its own heading. Thus each of the items in the Guillermo Del Toro Patron Tequila Gift Pack is classified separately.&&&&Heading 34.06 provides for Candles, tapers and the like. As these good are for not for birthdays, Christmas and other festive occasions, tariff item 3406.00.90 is appropriate.