The tariff classification for a soy and palm oil based wax candle poured in a clear glass holder from the China.

N045516 December 19, 2008 CLA-2-34:OT:RR:E:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Allan Lam Chia Tai Inc, Ltd. 1604 Beach Street Montebello, CA 90640 RE: The tariff classification for a soy and palm oil based wax candle poured in a clear glass holder from the China. Dear Mr. Allen Lam: In your letter dated November 25, 2008 you requested a tariff classification ruling and the duty requirements for a soy and palm oil based wax candle. You provided additional information by telephone on December 18, 2008 and described the product as a wax candle poured in a clear glass holder. Your product is described as a soy and palm oil based wax candle poured in a clear glass holder. The candle wax is composed of 70% soy and 30% palm oil. You further indicate that your candle is made from 100% natural oil and contains no petroleum wax. The applicable subheading for the soy and palm oil based wax candle poured in a clear glass holder will be 3406.00.0000, Harmonized Tariff Schedule of the United States, 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/. 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