The tariff classification of tea light candles from China.

N135362 December 16, 2010 CLA-2-34:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Silver Lining Limited 29/F Paul Y Centre 51 Hung To Road Kwun Tong, Kowloon Hong Kong, People’s Republic of China RE: The tariff classification of tea light candles from China. Dear Mr. To: In your letter you requested a tariff classification ruling. You provided two samples. Sample No. 1 consists of a small, brown cardboard box with a row of three tea lights that measure 1” in height and 1” in diameter, each candle is a three dimensional depiction of a pink rose molded on top of a round, candle base with a cloth wick. Sample No. 2 consists of a small, brown cardboard with a row of three tea lights that measure 1” in height and 1” in diameter, each candle is red in color and heart shaped with the words “red hot” imprinted on it in white lettering. The applicable subheading for the tea light 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. 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”). 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 Frank Cantone at (646) 733-3038. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division