Classification of a candle poured in a container with a polyresin base from China.

NY L81535 December 29, 2004 CLA-2-34:RR:NC:SP:237 L81535 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Joseph Hoffacker The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112 RE: Classification of a candle poured in a container with a polyresin base from China. Dear Mr. Hoffacker: In your letter dated December 17, 2004, on behalf of Big Lot Stores, you requested a tariff classification ruling. Item # M2245624 Candle Holder Wax Filled consists of a wax candle poured in a clear cup shaped glass container glued to the seat of a painted beach chair shaped polyresin base in two designs (approx. 5”L x 6”W x 6”H). The wax is said to contain 60% palm oil and 40% paraffin. The applicable subheading for the wax candle poured in a glass container with a polyresin base will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 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