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

NY R02916 December 7, 2005 CLA-2-34:RR:NC:SP:237 R02916 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Grace Man-Shoong Candym Enterprises Ltd. 95 Clegg Road Markham, Ontario Canada L3r 8P3 RE: Tariff classification of 3-dimensional figure-shaped wax novelty candles from China. Dear Ms. Man-Shoong: In your letter dated November 30, 2005 you requested a tariff classification ruling on 3-dimensional figure-shaped wax novelty candles. Item# R6411 Green Flower Floating Novelty Candles set (1.5”H x 3”D) consists of three green 3-dimensional flower-shaped wax floating candles retail packed in a brown cardboard gift box tied with raffia. The candles are said to contain 55% palm wax. Item# R6412 Floating Rose Candles set (1.5”H x 2.5”D) consists of three rose 3-dimensional flower-shaped wax candles retail packed in a clear PVC gift box tied with raffia. The candles are said to contain 55% palm wax. Item# R6413 Mini Aqua Robin’s Egg Candles set (1.5”H x 2.5”D) consists of four aqua 3-dimensional egg-shaped wax candles retail packed in a clear PVC gift box tied with raffia. The candles are said to contain 60% palm wax. The applicable subheading for the 3-dimensional figure-shaped wax novelty candles retail packed 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