The tariff classification of a candle set with metal tray from China.

NY J87248 August 29, 2003 CLA-2-34:RR:NC:SP:237 J87248 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Mary Butterline Liss Global, Incorporated 7746 Dungan Road Philadelphia, Pennsylvania 19111 RE: The tariff classification of a candle set with metal tray from China. Dear Ms. Butterline: In your letter dated August 19, 2003 you requested a classification ruling for Item # 934142 SB Candle with Tray consisting of a scented pillar-shaped wax candle (3”D x 4”H) with a circular-shaped wire or lattice design metal tray decorated with metal flowers (3-1/2”D x 2-1/2”H). The candle is said to contain 68% palm oil wax. The candle imparts the essential character of the set. Your sample is being returned. The applicable subheading for the candle set with metal tray 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 St. and Constitution Ave. NW, Washington, DC 20230, phone (202) 482-0961. 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 should be provided with the entry documents filed at the time merchandise is imported. If you have any questions on the ruling, contact National Import Specialist Frank Cantone at 646-733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division