The tariff classification of 2 Pack Beeswax 8" Taper Candle with Wick Kit, Item #CW 256 Beeswax, from China

NY B81905 April 2, 1997 CLA-2-34:RR:NC:2:236 B81905 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Jonell Maine Customs Manager Loomco International P.O. Box 34 Reynolds Industrial Park Road Transfer, PA 16154 RE: The tariff classification of 2 Pack Beeswax 8" Taper Candle with Wick Kit, Item #CW 256 Beeswax, from China Dear Ms. Maine: In your letter dated December 13, 1996, you requested a tariff classification ruling. The sample submitted is a candle making kit consisting of honeycombed wax sheets measuring 8" x 8", two wicks and instruction on making taper beeswax candles. These components are imported in a polybag with a header card for retail sale. The header card indicates that the wax sheets are 100% beeswax. Laboratory analysis confirms that the wax sheets are composed of beeswax. The applicable subheading for the candle making kit will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like. The rate of duty will be 2.3 percent ad valorem. Candle making kits containing 100% beeswax sheets are not within the scope of the antidumping duty order on petroleum wax candles from China. This ruling is being issued under the provisions of Section 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 V. Gualario at 212-466-5744. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division