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

NY M84938 July 18, 2006 CLA-2-34:RR:NC:SP:237 M84938 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Jodi C. Latner Livingston International Trade Services, Inc. 258 Sonwil Drive Buffalo, NY 14225 RE: Tariff classification of a 3-dimensional bottle-shaped wax candle from China. Dear Ms. Latner: In your letter dated July 11, 2006, on behalf of Weddingstar Inc., you requested a tariff classification ruling. Your “Wine Candle” consists of a hand painted miniature 3-dimensional wine bottle-shaped green candle with printed paper “wine” label (approx. 1”D x 4”H). The candle is retail packed in a miniature open-top wooden box lined with paper straw and shrink-wrapped in clear plastic tied with a rattan bow (approx. 4.5”L x 1.25”W x 1”H). The candle is intended as a favor for an occasion such as a wedding or bridal shower. Your sample is being returned. The applicable subheading for the 3-dimensional retail packed bottle-shaped wax candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States, 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 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 the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division