The tariff classification of 3-dimensional figure shaped wax candles from China.

NY L81517 December 28, 2004 CLA-2-34:RR:NC:SP:237 L81517 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Troy D. Crago ATICO International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of 3-dimensional figure shaped wax candles from China. Dear Mr. Crago: In your letter dated December 1, 2004 you requested a tariff classification ruling. Item # W081HA06102 Easter Bunny Candles consist of 3-dimensional bunny shaped wax candles (approx. 3.75”L x 2.5”W x 5”H), individually wrapped in clear poly-bags tied with raffia bows, in 3 styles: bunny holding basket, bunny holding birdhouse and bunny holding carrot. The candles are said to contain 60% palm oil. Your samples are being returned. The applicable subheading for the 3-dimensional figure shaped wax candles 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