Classification of a wax candle poured in an ornamental ceramic article from Vietnam

N011806 June 4, 2007 CLA-2-34:RR:NC:SP:237 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. M. Susan Lyons-Tovar Pier 1 Imports Incorporated 100 Pier 1 Place - Level 16 Forth Worth, Texas 76102 RE: Classification of a wax candle poured in an ornamental ceramic article from VietnamDear Ms. Lyons-Tovar:  In your letter of May 22, 2007 you requested a tariff classification ruling. Styles #2211170, #2211168 and #2211155 Filled Pumpkins each consist of a scented wax candle poured in an ornamental ceramic article with lid, molded in the shape of a pumkin and painted in various colors (approx. 5”Hx4-1/2”D). Your sample is being returned. The applicable subheading for the scented wax candle poured in an ornamental ceramic article 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/.      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