The tariff classification of pine oil and palm tree wax blend pillar candles from China or Taiwan.

NY G88294 March 15, 2001 CLA-2-34:RR:NC:SP:237 G88294 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Roberta Guerrero Nik And Associates 800 South Hindry Avenue, Unit “A” Inglewood, CA 90301 RE: The tariff classification of pine oil and palm tree wax blend pillar candles from China or Taiwan. Dear Ms. Guerrero: In your letter dated March 5, 2001, on behalf of Houston Enterprises Inc., you request a tariff classification ruling. You submit the following samples: “Brown” Pillar Candle is a brown colored scented pillar candle that measures approximately 3” in height and 3” in diameter and will be imported in a variety of sizes. You state that the candle is made of 65% pine oil and 35% palm tree wax. “Green” Pillar Candle is a green colored scented pillar candle that measures approximately 3” in height and 2” in diameter and will be imported in a variety of sizes. You state that the candle is made of 65% pine oil and 35% palm tree wax. The applicable subheading for the “Brown” Pillar Candle and the “Green” Pillar Candle 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. You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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