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NY K87226




June 23, 2004
CLA-2-95:RR:NC:SP:225 K87226

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of “Cool Candles” from China.

Dear Mr. Maher:

In your letter dated June 16, 2004, on behalf of RoseArt Industries, you requested a tariff classification ruling.

You submitted a sample of “Cool Candles” identified as style number 1764, which is an educational toy craft kit that consists of two reusable glass candle cups, a design tool (a wooden stick with a beveled end), wicks, three plastic bags of granular wax (pink, blue and yellow), and illustrated directions on the back of the cardboard box packaging. To create a colorful patterned candle, the child pours the pink, blue and yellow granular wax into a glass candle cup, stirs with the design tool, and places a wick in the center of the settled wax. No heat is required in the process.

The sample is being returned upon your request.

The applicable subheading for the “Cool Candles” identified as style number 1764 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” The rate of duty will be free.

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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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