Tariff classification of a wax candleholder with scented wax candle from China.

NY K88575 August 23, 2004 CLA-2-34:RR:NC:SP:237 K88575 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 9405.50.4000 Ms. Sonya Everding UPS Supply Chain Solutions 2430 Mall Drive - Suite 195 North Charleston, SC 29406 RE: Tariff classification of a wax candleholder with scented wax candle from China. Dear Ms. Everding: In your letter of August 18, 2004, on behalf of I C& A, Inc., you requested a tariff classification ruling. Your samples are being returned. Item # CA03 Decorative Wax Fruit Urn Candle Base set consists of an urn shaped wax candleholder with wax fruit (approx. 4.5”D x 8”H) and a replaceable wax candle shaped and scented like a clementine. The candleholder imparts the essential character of the set. Item # CA03C Decorative Clementine Candles set consists of 8 replaceable wax candles shaped and scented like clementines (1.75”D x 1.75”H) and packed in a mini wood crate. The candles impart the essential character of the set. The applicable subheading for the set of 8 replaceable wax candles in a mini wood crate 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. The applicable subheading for the urn shaped wax candleholder set with wax candle will be 9405.50.4000, HTSUS, which provides for other non-electrical lamps and lighting fittings, other. The rate of duty is 6 percent ad valorem. 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 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