The tariff classification of candles from China.

NY H80991 May 18, 2001 CLA-2-34:RR:NC:SP:237 H80991 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Dawn Chan Leader Light Ltd., Room 303 Chinachem Golden Plaza 77 Mody Road Tsimshatsui, Kowloon, HK RE: The tariff classification of candles from China. Dear Ms. Chan: In your letter dated May 5, 2001, you request a tariff classification ruling. You submit the following samples: Item #C-2065, 3” x 6” Smooth Pillar Candle, is a red colored pillar candle that measures approximately 6” in height and 3” in diameter and is shrink wrapped in plastic. Item #C-2066, 6” x 6” Smooth Pillar Candle, is a red colored pillar candle that measures approximately 4” in height and 4” in diameter and is shrink wrapped in plastic. Item #C-2067, 3” x 3” Smooth Pillar Candle, is a red colored pillar candle that measures approximately 3” in height and 3” in diameter and is shrink wrapped in plastic. Item #C-2068, 6” x 3” x 3” Smooth Square Candle, is a red colored column candle that measures approximately 6” in height x 3” square and is shrink wrapped in plastic. Item #C-2069, 3” x 3” x 3” Smooth Square Candle, is a red colored column candle that measures approximately 3” on all sides and is shrink wrapped in plastic. You state that all of the above candles are made of 55% palm oil wax and 45% paraffin wax. The applicable subheading for Item #C-2065, 3” x 6” Smooth Pillar Candle, Item #C-2066, 6” x 6” Smooth Pillar Candle, Item #C-2067, 3” x 3” Smooth Pillar Candle, Item #C-2068, 6” x 3” x 3” Smooth Square Candle, and Item #C-2069, 3” x 3” x 3” Smooth Square 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. 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