Classification of a gel wax candle making kit with glass containers from China.

NY J88788 September 19, 2003 CLA-2-34:RR:NC:SP:237 J88788 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, New York 11581 RE: Classification of a gel wax candle making kit with glass containers from China. Dear Mr. Maher: In your letter dated September 12, 2003, on behalf of Rose Art Industries, you requested a tariff classification ruling. Your sample is being returned. Style #1387 Rainbow Gel Candles kit consists of three figure shaped clear glass containers measuring approximately 3”L x 3”W x 1.5”H (heart, star and horseshoe); four plastic jars of colored candle gel wax (blue, red, purple and yellow); six small shape cutter molds; one plastic modeling knife and four candle wicks packed together in a printed retail cardboard box. The wax gel is cut into slices with the knife, then cut into shapes with the molds, and finally placed around a wick inside the glass containers. The wax candles impart the essential character of the set. The applicable subheading for the Style #1387 Rainbow Gel Candles kit 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, pone (202) 482-0162. 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 control number indicated above should be provided with entry documents filed at time 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