The tariff classification of candles from China.

NY G88186 March 28, 2001 CLA-2-95:RR:NC:SP:222 G88186 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 3406.00.0000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of candles from China. Dear Ms. Liu: In your letter dated March 2, 2001, you request a tariff classification ruling. You submit the following samples: Item #C74Q1588, Candy Cane Pillar Candle, is a pillar candle colored red and white in a candy cane pattern that measures approximately 3” in height and 3” in diameter and will be imported in two designs (holly leaves and holly berries and decorated Christmas tree). The designs are embossed on top of the candle and cannot be removed without damage to the candle. Item #C74Q1456, Decorative Pillar Candles, consists of three white colored square shaped wax containers filled with red, yellow, and purple colored poured candles that measure approximately 4-1/2” in height and 4” square and will be imported in three designs: (artificial gold colored pine cone, holly leaves and apple; artificial silver colored holly leaves, holly berries, and apple; and artificial gold colored holly leaves, poinsettia and green and purple colored holly berries). The decorations are embedded into the side of the containers and cannot be removed without damage to the containers. Item #C74Q1186, Snowflake Taper Candle, is a white colored taper candle molded in the shape of five snowflakes stacked vertically. Each snowflake measures approximately 2” in height and 2-1/8” across its widest point, with the entire stack measuring approximately 10” in height. Your samples are being returned upon your request. The applicable subheading for Item #C74Q1588, Candy Cane Pillar Candle, and Item #C74Q1456, Decorative Pillar Candles, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free. The applicable subheading for Item #C74Q1186, Snowflake Taper Candle, will be 3406.00.0000, HTS, which provides for Candles, tapers and the like. The rate of duty will be free. 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division