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

NY R02923 December 7, 2005 CLA-2-34:RR:NC:SP:237 R02923 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 December 1, 2005 you requested a tariff classification ruling on 3-dimensional figure-shaped wax novelty candles. Item# R0415 Pinecone Candle (11cm H x 7.5cm D) consists of a brown 3-dimensional pinecone-shaped wax candle retail packed in a brown open-top cardboard gift box with a clear PVC cover tied with ribbon. Item# R0416 Pinecone Candles set (13.5cm H x 11cm D) consists of four brown 3-dimensional pinecone-shaped wax candles retail packed in a brown open-top cardboard gift box with a clear PVC cover tied with ribbon. Item# R6249 Round Brown Snow House and Tree Candle (3”L x 3”W x 3”H) consists of a brown 3-dimensional house-with-tree-shaped wax candle retail packed in a clear PVC gift box decorated with “snow”. The candle is said to contain 60% palm oil. The applicable subheading for the 3-dimensional figure-shaped 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