Classification of 3-dimensional figure-shaped wax novelty candles from China.

NY R02881 December 7, 2005 CLA-2-34:RR:NC:SP:237 R02881 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Jacquie Severs Nutcracker Designs Accent Imports 95 Clegg Road Markham, Ontario Canada L6G 1B9 RE: Classification of 3-dimensional figure-shaped wax novelty candles from China. Dear Ms. Severs: In your letter dated November 29, 2005 you requested a tariff classification ruling on 3-dimensional figure-shaped paraffin wax novelty candles. Item# N7120/24 Candle Dahlia set (approx. 1.25-2.5”H) consists of four 3-dimensional dahlia-shaped paraffin wax floating candles in assorted colors and sizes packed in a printed paperboard box with a clear plastic lid tied with ribbon. Item# N2825 Candle Chair (approx. 5”H) consists of a 3-dimensional chair-shaped paraffin wax candle in assorted colors packed in a clear plastic box tied with ribbon. Item# N7118 Candle Tomato set (approx. 2.75”H) consists of four red 3-dimensional tomato-shaped paraffin wax candles packed in a wooden-crate box tied with raffia. Item# N22039/40/41/42 Candle Pumpkin (approx. 4-5”H) consists of a 3-dimensional pumpkin-shaped paraffin wax candle in assorted colors and sizes decorated with hollowed out scroll designs that glow like a lantern when lit. Item# N22055 Candle Pumpkin Ivory set (approx. 0.75”H) consists of six ivory 3-dimensional pumpkin-shaped paraffin wax candles packed in a clear plastic box tied with raffia. The applicable subheading for the figure-shaped paraffin wax novelty candles, individually packed or in sets, 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 http://www.usitc.gov/tata/hts/. 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”). 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 shown above should be provided with the entry documents filed at the 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