The tariff classification of candles from China.

NY G87562 February 26, 2001 CLA-2-34:RR:NC:SP:237 G87562 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Floyd Sirico Rogers & Brown Custom Brokers, Inc. P.O. Box 20160 Charleston, SC 29413-0160 RE: The tariff classification of candles from China. Dear Mr. Sirico: In your letter dated February 20, 2001, on behalf of MVP Group Int'l dba TLC Candle Corporation, you request a tariff classification ruling. You submit the following samples: Sample #ZS-AG-002-366C is a green colored three sided pillar candle that measures approximately 7” in height and 2-1/2” at its widest point across its base and is shrink wrapped in plastic. Sample #ZS-AG-003-366C is a green colored multi-sided pillar candle that measures approximately 9” in height and 3” square at its base and is shrink wrapped in plastic. Sample #ZS-AG-007-366C is a three wick green colored multi-sided pillar candle that measures approximately 4” in height and 5-1/2” square at its base and is shrink wrapped in plastic. Your samples are being returned upon your request. The applicable subheading for Sample #ZS-AG-002-366C, Sample #ZS-AG-003-366C, and Sample #ZS-AG-007-366C will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be 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 indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist F. Cantone at 212-637-7018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division