The tariff classification of a candle maker from China

N062247 June 23, 2009 CLA-2-85:OT:RR:E:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8516.79.0000 Ms. Diane T. Winpisinger Expeditors International 6950 Engle Road Suite XX Middleburg Heights, OH 44130 RE: The tariff classification of a candle maker from China Dear Ms. Winpisinger: In your letter dated May 27, 2009 you requested a tariff classification ruling on behalf your client, Fitness Quest Inc. An owner’s manual and illustrations were submitted. The item you plan to import is described as the Candle Quick, model number 20000. This small electrothermic appliance is designed to make new candles from the melted wax of old worn-out candles. The candle maker is comprised of an outer housing made of plastic and a wax hopper made of aluminum. The Candle Quick comes with a candle making kit that includes steel wicking pins, cotton wicks, plastic candle molds, wicking tabs and wick spotter. The applicable subheading for the candle maker will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrothermic appliances of a kind used for domestic purposes. The rate of duty will be 2.7 percent ad valorem. 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 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 Kenneth T. Brock at (646) 733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division