The tariff classification of candles from China.

N274724 May 4, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Martin Biedermann Biederman & Sons, Inc. 190 Northfield Road Northfield, IL 60093 RE: The tariff classification of candles from China. Dear Mr. Biedermann: In your letter dated March 8, 2016, but received on April 11, 2016, you requested a tariff classification ruling. You have submitted samples and descriptive literature for several styles of petroleum wax taper candles. Item numbers C1118RD and C1118RDC, “Pyramid” Candles for Windmills, Red, are red taper candles, imported in boxes of 12 or 20, respectively. Each candle measures 4” in height x 5/8” in diameter. Item numbers C1118WT and C1118WTC, “Pyramid” Candles for Windmills, White, are white taper candles, imported in boxes of 12 or 20, respectively. Each candle measures 4” in height x 5/8” in diameter. Item number C1125S, Metallic Chime or Tree Candles, are metallic silver taper candles, imported in a box of 20. The candles measure 4” in height x ½” in diameter. Item number C1125G, Metallic Chime or Tree Candles, are gold metallic taper candles, imported in a box of 20. The candles measure 4” in height x ½” in diameter. You suggest classification of these taper candles as festive articles under tariff heading 9505, HTSUS. However, note 1(a) to chapter 95 specifically excludes candles from classification in chapter 95. Additionally, please note that although your supplier is located in Germany, the candles are actually being manufactured in China. Consequently, in accordance with the provisions of Part 134 of the Customs regulations, the imported items shall be legibly, indelibly and permanently marked in a conspicuous place in English: “Made in China.” The applicable subheading for item numbers C1118RD, C1118RDC, C1118WT, C1118WTC, C1125S and C1125G 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 https://hts.usitc.gov/current. 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. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division