The tariff classification of a wax candle from China.

N042277 October 28, 2008 CLA-2-34:RR:E:NC:237 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Tony To Silver Lining Limited 29/F Paul Y Centre, 51 Hung To Road Kwun Tong, Hong Kong RE: The tariff classification of a wax candle from China. Dear Mr. To In your letter dated October 20, 2007, you requested a tariff classification ruling. You submitted a photo of the “Skeleton Wax Candle” with your request. The wax candle measures approximately 5-1/2” in height and 2-3/4” in width and is molded to resemble a human skull on a vase-shaped base with two handles. The applicable subheading for the “Skeleton Wax 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 phone (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 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