Tariff classification of a cube shaped wax candle and wooden tray set from China.

NY J89690 October 15, 2003 CLA-2-34:RR:NC:SP:237 J89690 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Irene Kwok C/O: Mr. Zakir Ally C Group Concepts 12 West 57th Street - 5th Floor New York, New York 10019 RE: Tariff classification of a cube shaped wax candle and wooden tray set from China. Dear Ms. Kwok: In your letter dated October 6, 2003 you requested a tariff ruling for your C-Gift Candle in Wooden Tray set consisting of a purple cube shaped wax candle (3”L x 3”W x 3”H) and painted black rectangle shaped wooden tray (4.5”L x 3.5”w x 3”H). The candle imparts the essential character of the set. The applicable subheading for the wax candle and wooden tray set will be 3406.00.0000, Harmonized Tariff Schedules 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) 482-0162. 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 the control number indicated above should be provided with entry documents filed at 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