Classification of wax candle sets with metal stands from Hong Kong and China.

NY L81746 January 4, 2005 CLA-2-34:RR:NC:SP:237 L81746 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Smita Patel Wild Candles 2921 E. Montclair Ct. Highlands Ranch, CO 80126 RE: Classification of wax candle sets with metal stands from Hong Kong and China. Dear Mr. Patel: In your letter dated December 20, 2004 you requested a tariff classification ruling. “Wild Candles” consist of circle, square and triangle shaped wax candles with metal stands. The candles measure 2 inches thick by 5, 7 or 8 inches in diameter or on edge; are made of palm oil and paraffin wax; and are decorated with flowers, shells or feathers pressed into the wax. The candles impart the essential character of each set. The applicable subheading for the circle, square and triangle shaped wax candles with metal stands will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty is free. Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th St. and Constitution Ave. NW, Washington, DC 20230, phone (202) 482-2312. 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 should be provided with the entry documents filed at the time merchandise is imported. If you have any questions on the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division