Classification of a wax candles poured in a ceramic containers from China.

NY L84792 May 16, 2005 CLA-2-34:RR:NC:SP:237 L84792 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Debra Taylor The Janel Group of Los Angeles, Inc. 460 A S. Hindry Avenue Inglewood, California 90301 RE: Classification of a wax candles poured in a ceramic containers from China. Dear Ms Taylor: In your letter dated May 3, 2005, on behalf of Import Resource Group Inc., you requested a tariff classification ruling. Your samples are being returned. The product consists of a white scented wax candle poured in a painted cylinder shaped ceramic container (3-1/4”D x 2”H) with a ceramic lid molded in the shape of a painted 3-dimensional figurine (approx. 3-1/4”D x 5”H) that comes in assorted Santa and snowman styles. The applicable subheading for each wax candle poured in a ceramic container with lid will be 3406.00.0000, Harmonized Tariff Schedule of the United States, 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