The tariff classification of a 100% palm oil pillar shaped wax candle from China.

N239144 March 4, 2013 CLA-2-34:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Maureen Metzinger Customs & Logistics Manager Lord and Taylor Global Sourcing 424 5th Avenue New York, NY 10018 RE: The tariff classification of a 100% palm oil pillar shaped wax candle from China. Dear Ms. Metzinger: In your letter dated February 26, 2013 you requested a tariff classification ruling. You provided a vendor’s declaration of wax content and a sample for review. Your sample is being returned. Item # HB11-05/HB11-07 Multi-Stripes Pillar Candle is an unscented wax candle in the shape of a wax cylinder that measures 8-3/4" long by 4" in diameter. A wick protrudes from the top of the candle. The candle consists of a white colored wax inner core with a multi-colored wax outer shell. The 1/16" thick wax shell covers the entire length of the candle and overlaps the top forming a raised rim 3/4" wide and 1/2" high. The shell features seven horizontal stripes from top to bottom (green/white/red/white/yellow/white/blue) measuring 1-1/4" wide. The vendor’s declaration for Item # HB11-05/HB11-07 states that the content of the candle is 100% palm oil. The applicable subheading for the 100% palm oil pillar shaped 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. Please be aware that pillar candles are often made by drilling vertical holes in pillar shaped wax blocks followed by the insertion of fiber wicks that consist of petroleum wax cores containing a wick. The Department of Commerce has determined that a candle containing any amount of petroleum was subject to subject to antidumping duties under the Antidumping Duty Order on Petroleum Wax Candles from the People’s Republic of China. For this reason, wax candles are routinely subject to testing for wax content at the time of importation by the Laboratory Services of the U.S. Customs and Border Protection. Candles from China may be subject to antidumping duties under the Antidumping Duty Order on Petroleum Wax Candles from the People’s Republic of China. The Department of Commerce has defined the scope of the investigation to include: certain scented or unscented petroleum wax candles made from petroleum wax and having fiber or paper-cored wicks. They are sold in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers. In the 2006 LDM Anticircumvention Determination, the Department found that a mixed-wax candle containing any amount of petroleum was subject to the Order (unless the candle contains 50 percent or more of beeswax). See the Later-Developed Merchandise (LDM) Anticircumvention Inquiry of the Antidumping Duty Order on Petroleum Wax Candles from the People’s Republic of China: Affirmative Final Determination of Circumvention of the Antidumping Duty Order, Federal Register Notice 71 FR 59075 (October 6, 2006) (“LDM Anticircumvention Determination”). The Order is administered by the U.S. Department of Commerce (DOC), Import Administration. You may contact the DOC for a scope ruling 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” - click on “Scope Information” - click on “How to request a Scope Ruling”. You may also click on “Petroleum wax Candles” to view: Final scope Rulings issued on Petroleum Wax Candles: Wax Content Decisions; and “Federal Register Notices” to view 71 FR 59075 (October 6, 2006) (“LDM Anticircumvention Determination”). 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, Thomas J. Russo Director National Commodity Specialist Division