The tariff classification of a pillar shaped wax candle with LED from China.

NY L83763 April 14, 2005 CLA-2-34:RR:NC:SP:237 L83763 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Gladys Diaz Raia International One Industrial Plaza Bldg. #D Valley Stream, NY 11581 RE: The tariff classification of a pillar shaped wax candle with LED from China. Dear Ms. Diaz: In your letter dated March 31, 2005 you requested a tariff classification ruling. Style # D-IVY/S Candle with Lounge Light consists of an translucent pillar shaped wax candle (2-1/2”D x 4-7/8”H) containing a battery operated light emitting diode (LED) that illuminates the inside of the candle with changing colors of red, orange, yellow, green, blue and violet light when switched on. The wax contains 55% palm oil and 45% paraffin. Your sample is being returned. The applicable subheading for Style # D-IVY/S Candle with Lounge Light 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 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