The tariff classification of candles and a holiday table decoration from China.

NY G89156 April 19, 2001 CLA-2-34:RR:NC:SP:237 G89156 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 9505.10.2500 Mr. Joe Lin Apex Enterprises International Ltd. 1601 Aitken Vanson Centre 61 Hoi Yuen Road Kwun Tong, Kowloon, HK RE: The tariff classification of candles and a holiday table decoration from China. Dear Mr. Lin: In your letter dated April 2, 2001, you request a tariff classification ruling. You submit the following samples and photographs: Item #S479-H, Christmas Santa On Sleigh With Reindeer And Tree Pillar Candle, is a white colored pillar candle that measures approximately 6” in height and 6” in diameter and is decorated with Santa Claus sitting on a sleigh pulled by reindeer molded to its side. The decorations cannot be removed without damage to the candle. Item #V0211-1, Set Of Six Wax-Filled Glass Votives, consists of a set of six white colored candles poured into six glass containers that measure approximately 2” in height and 2” in diameter and are packed together in a clear acetate box tied with a gold colored ribbon. The votives will also be imported in silver and other assorted colors (Item #V0211-2). You state that the candles are made of 60% palm oil wax and 40% paraffin wax. Item #V0213-1G, Square Filled Wax Glass Candle, consists of a white colored candle poured into a square shaped glass container that measures approximately 3” in height and 3” square and is packaged in a clear acetate box tied with a gold ribbon. The candle will also be imported in silver and other assorted colors (Item #V0213-1S). You state that the candles are made of 60% palm oil wax and 40% paraffin wax. Item #V0213-3G, Square Filled Wax Glass Candle, consists of a white colored candle poured into a square shaped glass container that measures approximately 3” in height and 3” square and is packaged in a clear acetate box tied with a gold ribbon. The candle will also be imported in silver and other assorted colors (Item #V0213-3S). You state that the candles are made of 60% palm oil wax and 40% paraffin wax. Item #V0283-2, Candle Garden, consists of three red colored pillar candles placed in the center of a Christmas wreath on a gold colored octagonal plaster plate, and packaged together for retail sale in a clear acetate bag tied with a red colored satin ribbon. The Christmas wreath is made of a ring of green colored PVC fir leaves and is decorated with polyester poinsettias and gold colored leaves, various dried miniature pine cones and anise seeds painted in gold color, and red colored artificial berries. You state that the core of the pillar candles is made of 100% palm oil wax and the outer shell is made of 100% paraffin wax. You also state that the palm oil wax core comprises 60-65% of the total weight of each candle. The applicable subheading for Items #V0211-1 and #V0211-2, Set Of Six Wax-Filled Glass Votives, Items #V0213-1G and #V0213-1S, Square Filled Wax Glass Candle, and Items #V0213-3G and #V0213-3S, Square Filled Wax Glass 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. The applicable subheading for Item #S479-H, Christmas Santa On Sleigh With Reindeer And Tree Pillar Candle, and Item #V0283-2, Candle Garden, will be 9505.10.2500, HTS, which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. 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