L83096 L8 Ruling Active

Tariff classification of wax candles poured in wax containers from China.

Issued March 1, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

PC5292 and PC5293 candle sets each consist of a wax candle poured in a cylinder shaped wax container (968 grams) on a wood pedestal with wreath of polyester leaves and plastic flowers or berries attached to a ring of metal wire. The wax contains less than 50% petroleum. The candle imparts the essential character of each set.

Full text

NY L83096 March 1, 2005 CLA-2-34:RR:NC:SP:237 L83096 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Carol Jones Polardreams International Ltd. 1100 North 4th Street Fairfield, Iowa 52556 RE: Tariff classification of wax candles poured in wax containers from China. Dear Ms. Jones: In your letter received February 23, 2005 you requested a tariff classification ruling. PC5292 and PC5293 candle sets each consist of a wax candle poured in a cylinder shaped wax container (968 grams) on a wood pedestal with wreath of polyester leaves and plastic flowers or berries attached to a ring of metal wire. The wax contains less than 50% petroleum. The candle imparts the essential character of each set. The applicable subheading for each set with a candle poured in a wax container, pedestal and wreath will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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) 482-0162. 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 control number indicated above should be provided with entry documents filed at time merchandise is imported. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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