The tariff classification of heart shaped candles from China.

NY G87660 February 28, 2001 CLA-2-34:RR:NC:SP:237 G87660 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Arlen T. Epstein Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of heart shaped candles from China. Dear Mr. Epstein: In your letter dated February 23, 2001, on behalf of your client, Avon Products, Inc., you request a tariff classification ruling. You submit the following samples: PP #220595, Puzzle Heart Candles With Fragrance, consists of two scented half oval shaped pink colored candles and one scented quadrilateral shaped red colored candle uniquely molded and packaged together in such a manner that the three candles form one "heart" that measures approximately 1-1/2" in height and 5-1/8" across its widest point. PP #220592, Puff Heart Candle With Fragrance, is a scented red colored candle molded in the shape of a heart that measures approximately 1-3/4” in height and 3-3/8” across its widest point. Your samples are being returned upon your request. The applicable subheading for PP #220595, Puzzle Heart Candles With Fragrance, and PP #220592, Puff Heart Candle With Fragrance, will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be free. You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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 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 F. Cantone at 212-637-7018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division