Tariff classification of a 3-dimensional snowman shaped wax candle from China.

NY M82201 April 10, 2006 CLA-2-34:RR:NC:SP:237 M82201 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Kazuma Ando Yasmina Fashion 1322 Saint Nicholas Avenue New York, New York 10033 RE: Tariff classification of a 3-dimensional snowman shaped wax candle from China. Dear Mr. Ando: In your letter received on April 5, 2006 you requested a tariff classification ruling. Your candle consists of an electroplated 3-dimensional snowman shaped wax candle available in two sizes (8”H and 4-3/8”H). The candle is said to contain 60% palm wax and 40&% paraffin wax. Your sample is being returned. The applicable subheading for the 3-dimensional snowman shaped wax candle 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