Tariff classification of 3-dimensional figure-shaped tealight candles from China.

NY M80436 February 22, 2006 CLA-2-34:RR:NC:SP:237 M80436 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Ted Conlon Fourstar Group Inc. 63 South Street, Suite 190 Hopkinton, MA 01748 RE: Tariff classification of 3-dimensional figure-shaped tealight candles from China. Dear Mr. Conlon: In your letter dated February 13, 2006 you requested a tariff classification ruling. Item #62312501 6-Pack Figural Tealights consists of six 3-dimensional figure-shaped 100% paraffin wax tealight candles (approx. 1-1/2”L x 1-1/2W x 2”H) retail packed in a clear acetate box and available in two assortments: 3 orange jack-o’-lanterns and 3 black cat’s heads; or 3 green monster’s heads and 3 white mummy’s heads. Your samples are being returned. The applicable subheading for the 3-dimensional figure-shaped wax tealight candles 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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, by phone (202) 482-3148, or website www.IA.ITA.DOC.GOV (click on “Import Administration Home Page” - click on “Decisions and Data” - click on “Scope Rulings: Candles from the PRC”). 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 shown above should be provided with the entry documents filed at the 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