Tariff classification of a 3-dimensional heart-shaped wax candle from China.

NY M86899 October 2, 2006 CLA-2-34:RR:NC:SP:237 M86899 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Joy Chiu C. K. Group, Inc. 3701 W. Carriage Dr. Santa Ana, CA 92704 RE: Tariff classification of a 3-dimensional heart-shaped wax candle from China. Dear Ms. Chiu: In your letter dated September 27, 2006, you requested a tariff classification ruling. Your sample is being returned. The “Valentine’s Day Heart Candle” consists of a hand-painted 3-dimensional heart-shaped wax candle (2-5/8”Lx1-1/2Wx3”H) decorated with the words “Happy Valentine’s Day” in raised black letters on a red or white background. The candle is said to contain 55% palm wax and 45% paraffin wax. The applicable subheading for the “Valentine’s Day Heart Candle” 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 will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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, by telephone (202) 482-3148, or website www.IA.ITA.DOC.GOV (click on “Import Administration Home Page” – click on “Decisions and Data” – click on “Scope Rulings: Candles from the PRC”). 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 Frank Cantone at (646) 733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division