Classification of a scented pillar shaped candle set with glass holder from China.

NY K88587 August 12, 2004 CLA-2-34:RR:NC:SP:237 K88587 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Craig VerPault (Barthco) CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: Classification of a scented pillar shaped candle set with glass holder from China. Dear Mr. VerPault: In your letter dated August 4, 2004, on behalf of CVS Pharmacy, you requested a tariff classification ruling. Your sample is being returned. CVS Item No. 274403 Round Pillar Candle with Berry Ring and Glass Dish set consists of a scented red or green pillar shaped wax candle (4”D x 4”H) and circular shaped frosted glass holder with raised rim (5-1/2”D x 1/2”H) decorated with a wreath of artificial fabric leaves and red painted styrofoam berries attached to a ring of paper-wrapped metal wire (approx. 5-1/2”D). The item is retail packed in a red or green plastic mesh bag tied with red or green ribbon. The candle is said to consist of approx. 60% palm oil and 40% paraffin wax. The candle imparts the essential character of the set. The applicable subheading for the pillar shaped candle with glass holder in mesh bag tied with ribbon will be 3406.00.0000, Harmonized Tariff Schedule of the United States, 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 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