Classification of two 3-dimensional X’mas tree shaped wax candles from China.

NY L85416 June 22, 2005 CLA-2-34:RR:NC:SP:237 L85416 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Susan Harris Harry and David P.O. Box 712 2500 South Pacific Highway Medford, Oregon 97501 RE: Classification of two 3-dimensional X’mas tree shaped wax candles from China. Dear Ms. Harris: In your letter dated June 6, 2005 you requested a tariff classification ruling. Item # X8171S-S2 X’mas Tree Candles consists of two red 3-dimensional X’mas tree shaped wax candles with red glitters (18cm L x 9.4cm W x 10.1cm H) packed in a clear acetate box tied with red cord. The wax is said to contain 100% paraffin wax (380g). The applicable subheading for the two X’mas tree shaped wax candles packed in an acetate box tied with red cord 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 will be 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