The tariff classification of candles and cake decor from China.

N258742 November 10, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Terry Choi Monday Beauty Ltd 2810, 28/F Paul Y Centre 51 Hung To Road Kwun Tong, Hong Kong China RE: The tariff classification of candles and cake decor from China. Dear Mr. Choi: In your letter dated October 27, 2014, you requested a tariff classification ruling. You have submitted a photograph and description of item number 975513, identified as “80 pcs Birthday Candles”, which consists of a printed blister packs with 80 candles. Each pack contains pink, yellow, blue and green small, thin, pillar-shaped petroleum wax birthday candles. Each candle measures approximately 2-3/8” (H) x 3/16” (D), and has a punch out top for mounting on a retail display. You have submitted a photograph and description of item number 120633, identified as a “Number Candle with Cake Décor”, which consists of a small white petroleum wax candle containing a fiber wick. The candle is molded in the shape of a question mark and outlined in multi-colored waxes. It is designed with a tapered base to allow upright insertion and safe lighting on top of a birthday cake. It measures approximately 3" (L) x 2" (W) x 1/2" (H). It is part of a series that includes the numbers 0, 1, 2, 3, 4, 5, 6, 7, 8 and 9. The cake décor consists of a small decorative white plastic plaque with the printed phrase “HAPPY BIRTHDAY” in bright multi-colored letters. It is designed with two small blunt spikes on the reverse side to allow flat placement and easy attachment on top of a birthday cake. The set is retail packaged in a clear blister pack with printed paperboard backing and warning labels on front and back. The candle imparts the essential character of the set. You have submitted a photograph and description of an item identified as the “Xmas Set of Tea Light Candles” (no item number) that consists of four candles in standard metal tea light bases and molded in the shapes of a white bear, a brown bear, Santa Claus and a penguin. The candles measure approximately 1.5” (H) x 1.5” (W) x 3” (L) and are made of petroleum wax with fiber wicks. The applicable subheading for item number 975513, item number 120633 and the Xmas set of Tea Light Candles (no item number) 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 antidumping duties under the Antidumping Duty Order on Petroleum Wax Candles from the People’s Republic of China. Written decisions regarding the scope of antidumping orders are issued by the Department of Commerce (DOC) and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 1401 Constitution Avenue NW, Washington, DC 20230. For further information visit www.enforcement.trade.gov/site-index.html (scroll down to “Scope Information” and then click on “How to request a Scope Ruling”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and Countervailing Duty" on the lower right hand side under "Investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov. Your product may be subject to prohibition and recall under the laws and regulations administered by the CPSC. You are advised to contact the CPSC to determine if your merchandise complies with pertinent safety standards and regulations. Import compliance information may be obtained by contacting the Office of Compliance, Consumer Product Safety Commission, 4330 East West Highway, Bethesda MD 20814-4408, by calling (301) 504-7912 or by e-mail contact through their website at www.cpsc.gov. 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 Wayne Kessler at wayne.kessler@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division