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NY L82283




January 31, 2005

CLA-2-34:RR:NC:SP:237 L82283

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Mark Asofsky
DaVinci Candle LLC
115 SE 4th Avenue
Delray Beach, Florida 33483

RE: The tariff classification of various wax candles and candle sets from China.

Dear Mr. Asofsky:

In your letter dated January 17, 2005 you requested a tariff classification ruling. Your samples are being returned.

Model # 333PLY-01845 Pillar Candle consists of a green painted pillar shaped wax filled wax container (3”D x 3”H) decorated with imitation gold leaf. The candle is said to contain 60% palm wax and 40% paraffin.

Model # 103-BURGUNDY Holiday Gift set consists of a 3-wick red wax candle poured in a cylinder shaped clear glass container (4-1/2”D x 3-1/2”H) retail packed in a fabric covered paperboard box tied with ribbon. The candle is said to contain 60% palm wax and 40% paraffin. For tariff purposes, the fabric covered box is not subject to quota restraints or visa requirements, because it is considered a packing container of a kind normally used for packing such goods and will be entered and classified with the candle

Model # GV17-08016 Candle Container consists of an off-white wax candle poured in a tapered 4-sided clear glass container lined with imitation gold leaf (5-1/2”L x 5-1/2”W x 7”H at the open top). The candle is said to contain 60% palm wax and 40% paraffin.

Model # 3P-ROSESET-MREC 3 Pillar Candles set consists of 3 white pillar shaped wax candles (3”D x 4, 6 and 8”H) decorated with imitation gold leaf and a rectangular shaped clear glass base decorated with imitation gold leaf (11-1/2”L x 7-1/2”W x 3/4”H) retail packed together in a colored box. The candle is said to contain 60% palm wax and 40% paraffin. The candles impart the essential character of the set.

The applicable subheading for the Pillar Candle with imitation gold leaf, the Holiday Gift set with fabric covered box, the Candle Container with poured wax candle and the 3 Pillar Candles set with glass base will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for candles, tapers and the like. The rate of duty is free.

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, phone (202) 482-2312.

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 should be provided with the entry documents filed at the time merchandise is imported. If you have any questions on the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038.

Sincerely,

Robert B. Swierupski

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