Tariff classification of a candle poured in a pinecone shaped wax container from China.

NY I86336 September 30, 2002 CLA-2-34:RR:NC:SP:237 I86336 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Lucia Buckman Associated Merchandising Corporation 500 Seventh Avenue New York, New York 10018 RE: Tariff classification of a candle poured in a pinecone shaped wax container from China. Dear Ms. Buckman: In your letter dated September 20, 2002 you requested a tariff classification ruling for a wax candle poured in a pinecone shaped wax container. Your sample is being returned. Style #SG020536 “Pinecone Table Piece Christmas Decoration” consists of a white wax candle poured in a purple wax container, molded in the shape of a three dimensional pinecone with removable lid, measuring approximately 5 inches in height by 4 inches in diameter. In your letter you indicate a wax composition of 100% paraffin wax. The sample is retail packed in clear cellophane wrap tied with a straw cord. Although intended for sale around Christmas, pinecones are not a symbol of any particular festive occasion or holiday. The applicable subheading for the wax candle poured in a pinecone shaped wax container 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