Tariff classification of wax candles poured in frosted glasses with artificial wreaths from China.

NY L85889 June 27, 2005 CLA-2-34:RR:NC:SP:237 L85889 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Joanna Tymejczyk UPS Supply Chain Solutions 150-20 132nd Avenue Jamaica, New York 11434 RE: Tariff classification of wax candles poured in frosted glasses with artificial wreaths from China. Dear Ms. Tymejczyk: In your letter dated June 20, 2005, on behalf of M Fortunoff of Westbury, you requested a tariff classification ruling. Your 4 samples are being returned. Style# C525085 Christmas Decoration Wreath with Candle consists of a wax candle poured in a frosted glass (2.75”D x 3.25”H) decorated with an artificial wreath of gold painted pine cones, plastic berries, plastic pears and textile leaves attached to a ring of paper wrapped metal wire (6-1/2”D). The item is retail packed in a plastic and paperboard box tied with ribbon. The stated wax content is 34% paraffin and 66% palm oil. The candle imparts the essential character of the set. Style# C326062 Christmas Decoration Wreath with Candle consists of a wax candle poured in a frosted glass (2.75”D x 3.25”H) decorated with an artificial wreath of clear plastic berries and gold plastic leaves coated with plastic beads attached to a ring of paper wrapped metal wire (6-1/2”D). The item is retail packed in a plastic and paperboard box tied ribbon. The stated wax content is 34% paraffin and 66% palm oil. The candle imparts the essential character of the set. Style# C326207 Christmas Decoration Wreath with Candle consists of a wax candle poured in a frosted glass (2.75”D x 3.25”H) decorated with an artificial wreath of gold and copper painted pine cones, plastic berries coated with plastic beads, plastic apples and pears and plastic leaves attached to a ring of paper wrapped metal wire (6-1/2”D). The item is retail packed in a plastic and paperboard box tied with ribbon. The stated wax content is 34% paraffin and 66% palm oil. The candle imparts the essential character of the set. Style# C425176 Christmas Decoration Wreath with Candle consists of a wax candle poured in a frosted glass (2.75”D x 3.25”H) decorated with an artificial wreath of red plastic berries and green plastic leaves attached to a ring of paper wrapped metal wire (6-1/2”D). The item is retail packed in a plastic and paperboard box tied with ribbon. The stated wax content is 34% paraffin and 66% palm oil. The candle imparts the essential character of the set. The applicable subheading for each wax candle poured in a glass decorated with a wreath and retail packed in a box tied with ribbon 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) 482-3148. 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