Classification of a pillar shaped candle gift set with a glass plate from China.

NY L83067 April 1, 2005 CLA-2-34:RR:NC:SP:237 L83067 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Troy D. Crago Atico International, USA 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: Classification of a pillar shaped candle gift set with a glass plate from China. Dear Mr. Crago: In your letter dated March 16, 2005 you requested a tariff classification ruling. Your sample is being returned. Item# C072LA00689 Christmas Candle Gift Set consists of an electroplated red/green pillar shaped wax candle (2-7/8”D x 4”H) and an electroplated red/green circular shaped glass plate with holly berry design (5-3/4”D x 5/8”H) packed together with shrink wrap and tied with a gold colored ribbon. The candle is said to contain 60% palm oil and 40% paraffin wax. The candle imparts the essential character of the set. The applicable subheading for the pillar candle gift set with glass plate and ribbon 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) 482-0162. 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