The tariff classification of a 3” x 9-1/2” funnel column candle from China.

NY G88600 March 29, 2001 CLA-2-34:RR:NC:SP:237 G88600 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Dana L. Bounds Fritz Companies, Inc. 1600 Genessee, Suite 450 Kansas City, MO 64102 RE: The tariff classification of a 3” x 9-1/2” funnel column candle from China. Dear Ms. Bounds: In your letter dated March 26, 2001, on behalf of Gerson Company of Mission, Kansas, you request a tariff classification ruling. The sample that you submit, Item #179610, 3” x 9-1/2” Funnel Column Candle, is a green colored concave pillar candle that measures approximately 9-1/2” in height and 2-1/4” in diameter at its midpoint, widening to 3” in diameter at its base. The candle is decorated with an embossed leaf on its side. You state that the candle is made of 100% palm oil. Your sample is being returned upon your request. The applicable subheading for Item #179610, 3” x 9-1/2” Funnel Column Candle, 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. 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