Classification of 3-dimensional figure shaped wax candles with LED’s from China.

NY L81160 December 13, 2004 CLA-2-34:RR:NC:SP:237 L81160 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Danny Shui Abrim Enterprises, Inc. 22 West 27th Street, 6th Floor New York, New York 10001 RE: Classification of 3-dimensional figure shaped wax candles with LED’s from China. Dear Mr. Shui: In your letter dated December 1, 2004 you requested a tariff classification ruling. “The Rainbow Color-changing Candles” consist of 3 translucent wax candles containing light emitting diodes (LED’s) powered by lithium batteries that illuminate the inside of the candles with changing colors of blue, indigo, purple, yellow, orange, etc. when lit. The candles contain 100% petroleum wax molded in the shape of a 3-dimensional tulip bud, skull and witch head (approx. 2-3”D x 3-5”H). Your samples are being returned. The applicable subheading for the tulip bud, skull and witch figure shaped wax candles with LED’s 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) 482-2312. 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