K87226 K8 Ruling Active

The tariff classification of "Cool Candles" from China.

Issued June 23, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

You submitted a sample of “Cool Candles” identified as style number 1764, which is an educational toy craft kit that consists of two reusable glass candle cups, a design tool (a wooden stick with a beveled end), wicks, three plastic bags of granular wax (pink, blue and yellow), and illustrated directions on the back of the cardboard box packaging. To create a colorful patterned candle, the child pours the pink, blue and yellow granular wax into a glass candle cup, stirs with the design tool, and places a wick in the center of the settled wax. No heat is required in the process. The sample is being returned upon your request.

CBP rationale

The applicable subheading for the “Cool Candles” identified as style number 1764 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.

Full text

NY K87226 June 23, 2004 CLA-2-95:RR:NC:SP:225 K87226 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of “Cool Candles” from China. Dear Mr. Maher: In your letter dated June 16, 2004, on behalf of RoseArt Industries, you requested a tariff classification ruling. You submitted a sample of “Cool Candles” identified as style number 1764, which is an educational toy craft kit that consists of two reusable glass candle cups, a design tool (a wooden stick with a beveled end), wicks, three plastic bags of granular wax (pink, blue and yellow), and illustrated directions on the back of the cardboard box packaging. To create a colorful patterned candle, the child pours the pink, blue and yellow granular wax into a glass candle cup, stirs with the design tool, and places a wick in the center of the settled wax. No heat is required in the process. The sample is being returned upon your request. The applicable subheading for the “Cool Candles” identified as style number 1764 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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