Classification of pillar shaped candle sets with polyresin holders from China.

NY R00540 July 19, 2004 CLA-2-34:RR:NC:SP:237 R00540 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Troy D. Crago Atico International, USA 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: Classification of pillar shaped candle sets with polyresin holders from China. Dear Mr. Crago: In your letter dated July 8, 2004 you requested a tariff classification ruling. Item# W05F6565 Candle Gift Set consists of a scented pillar shaped wax candle and circular shaped polyresin holder (4.25”D x 4.5”H) that is decorated in any of three styles of flowers and bumblebees and packed together with shrink band tied with organza ribbon. The candle is said to consist of 60% palm oil and scent. The candle imparts the essential character of each set. The applicable subheading for the candle sets with polyresin holders and organza ribbon will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for candles, tapers and the like. The rate of duty is 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, phone (202) 482-0162. 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 indicated above should be provided with entry documents filed at 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