The tariff classification of painted candles of various shapes from China.

NY J83860 May 16, 2003 CLA-2-34:RR:NC:SP:237 J83860 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Neil Barclay Pacific Enterprise, LLC. Orlando, Florida 32808 RE: The tariff classification of painted candles of various shapes from China. Dear Mr. Barclay: In your letter of April 28, 2003 you requested a tariff classification ruling for painted candles of various shapes. Your catalog is being returned. Your “Spots Alive” line of candles includes: Style# 00607 3” Round Candle (DG572-18-6), Style# 00614 4” Round Candle (DG053-12-6), Style# 00557 5” Square Candle (DG002-18-6), Style# 00584 6” Square Candle (DG572-18-6), and Style# 00591 7” Square Candle (DG573-12-6) which consist of spherical, ball or rectangular shaped wax candles with painted leopard spots and molded decorative bases and/or tops. Your “Stripes of Serengeti” line of candles includes: includes Style# 00881 3” Round Candle (DG572-18-6), Style# 00898 4” Round Candle (DG053-12-6), Style# 00850 5” Striped Candle (DG002-24-6), Style# 00867 6” Striped Candle (DG572-18-6), and Style# 00874 7” Striped Candle (DG573-24-6) which consist of spherical, ball or rectangular shaped wax candles with painted zebra stripes and molded decorative bases and/or tops. Your “Palm Tropics” line of candles includes: Style# 02731 2.5”x4.75” Palm Tree Candle (DG003-12-4), Style# 02748 2.5”x 5.75” Palm Tree Candle (DG524-12-4), Style# 02755 2.5”x6.75” Palm Tree Candle (DG575-6-3) which consist of painted 3-dimensional wax figures of palm trees. Style# 02717 7.5” Palm Tree Candle (DG574-6-3), Style# 02700 9” Palm Tree Candle (DG525-6-3), Style# 02724 6.5” Palm Tree Candle (DG053-12-4) consist of painted rectangular shaped wax candles with a molded palm tree in relief on one side. Your “Pineapple Paradise” line of candles includes: Style# 006548 Small Sculptured Candle (DG573-12-4) and Style# 06579 Large Sculptured Candle (DG005-6-3) which consist of painted 3-dimensional figures of pineapples with molded decorative bases and tops. Style#06555 7” Embossed Pillar Candle (DG007-6-3) and Style# 06562 3.75” Chest-Shaped Candle (DG004-6-3) consist of painted pillar or cube shaped wax candles with a molded pineapple in relief on one side. The applicable subheading for the above listed “Spots Alive,” “Stripes of Serengeti,” “Palm Tropics,” and “Pineapple Paradise” candles 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