United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY F85434 - NY F85481 > NY F85442

Previous Ruling Next Ruling
NY F85442




April 17, 2000

CLA-2-34:RR:NC:SP:237 F85442

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of candle art sets from China.

Dear Mr. Hoffacker:

In your letter dated April 3, 2000, on behalf of Consolidated Stores, Inc. of Columbus, Ohio, you request a tariff classification ruling.

You submit the following photographs:

Item #90005AA, Paint Your Own Teddy Candles, consists of teddy bear shaped candles, paint, and a paint brush packaged together in a box for retail sale. You state that the set is intended for the amusement of children by painting the candles.

Item #900005AB, Paint Your Own Party Candles, consists of heart shaped candles, cake shaped candles, ice cream shaped candles, paint, and a paint brush packaged together in a box for retail sale. You state that the set is intended for the amusement of children by painting the candles.

Item #900005AC, Paint Your Own Sun Fantasy Candles, consists of sun shaped candles, rainbow shaped candles, moon shaped candles, paint, and a paint brush packaged together in a box for retail sale. You state that the set is intended for the amusement of children by painting the candles.

The applicable subheading for Item #90005AA, Paint Your Own Teddy Candles, Item #900005AB, Paint Your Own Party Candles, and Item #900005AC, Paint Your Own Sun Fantasy Candles, will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be free.

The Department of Commerce (DOC) has determined that petroleum wax candles in the following shapes: tapers, spirals, and straightsided dinner candles; rounds, columns, pillars, votives; and various waxfilled containers are within the scope of the antidumping duty order on petroleum wax candles from China. The DOC has also determined that candles molded in the form of certain identifiable objects, such as an animal or a number, are not within the scope of the antidumping duty order. In our opinion, the candles in Item #90005AA, Paint Your Own Teddy Candles, Item #900005AB, Paint Your Own Party Candles, and Item #900005AC, Paint Your Own Sun Fantasy Candles, are not within the scope of the antidumping duty order on petroleum wax candles from China.

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 F. Cantone at 212-637-7018.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: