Tariff classification of a set of two textured wax candles with metal base from China.

NY I83185 June 21, 2002 CLA-2-34:RR:NC:SP:237 I83185 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Krisanne Stecklair QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: Tariff classification of a set of two textured wax candles with metal base from China. Dear Ms. Stecklair: In your letter of June 18, 2002 you requested a tariff classification ruling on a set of two textured wax candles with metal base. Your samples are being returned. QVC Item H57297 Hobnail Textured Candles with Base consists of two oval shaped pale green colored column candles and one oval shaped black cast iron tray packaged together as a set. The candles measure 6.75” L x 4.25” W x 6” H and are said to consist of 55% palm oil and 45% paraffin wax. The tray measures 8.75” L x 6.25” W x 2” H and stands on four s-shaped metal legs. The essential character of the set is imparted by the candles. The applicable subheading for the set of two textured wax candles with metal base 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 is free. Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th Street and Constitution Avenue, N.W., Washington, DC 20230, telephone number (202) 482-4106. 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, Robert B. Swierupski Director, National Commodity Specialist Division