Classification of a pillar shaped wax candle set with polyresin base from China.

NY L81398 December 13, 2004 CLA-2-34:RR:NC:SP:237 L81398 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Troy D. Crago ATICO International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: Classification of a pillar shaped wax candle set with polyresin base from China. Dear Mr. Crago: In your letter dated November 29, 2004 you requested a tariff classification ruling. Item # C072KA01078 Christmas Candle Set consists of a red scented pillar shaped wax candle (3”D x 4”H) and painted polyresin base with molded holly leaves and berries (4.75”D x 1.5”H) retail packed in a clear poly-bag tied with a gold rubber band bow. The candle is said to contain 60% palm oil and 40% paraffin wax. The candle imparts the essential character of the set. Your sample is being returned. The applicable subheading for the pillar shaped wax candle set with polyresin base 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