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NY R02735




October 31, 2005

CLA-2-34:RR:NC:SP:237 R02735

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Rick Hackbarth, LCB
Worldtrans International
115 North Main Street, Suite 200
Algonquin, Illinois 60102

RE: The tariff classification of various poured wax candles and various figure shaped wax candles from China.

Dear Mr. Hackbarth:

In your letter dated October 26, 2005, on behalf of C3 Marketplace of Atlanta, Georgia, you requested a tariff classification ruling on various poured wax candles and various figure shaped wax candles.

The Sand Art Champagne Glass Gel Candle consists of a wax gel candle poured in a clear tapered champagne glass in three sizes (approx. 2.5”D x 6”, 7.5” and 14”H) containing sand art and seashells in various color combinations packed 24 or 48 pieces per carton.

The Apple & Butterfly Gel Candles consist of wax gel candle poured in a clear apple or butterfly shaped container (approx. 2.4”L x 4.5”W x 1.2”H) in various color combinations packed 144 pieces per carton.

The Santa Candle consists of a 3-dimesional painted Santa shaped wax candle (approx. 4.5”H) packed 240 pieces per carton. The candle is said to contain 60% palm oil and 40% wax.

The Snowman Candle consists of a 3-dimesional painted Snowman shaped wax candle (approx. 9”H) packed 24 pieces per carton. The candle is said to contain 60% palm oil and 40% wax.

The Christmas Church Candle with Glitter consists of a 3-dimesional Church shaped wax candle (approx. 5”H) in various solid colors and glitter packed 72 pieces per carton. The candle is said to contain 60% palm oil and 40% wax.

The Solid Color Santa Status Candle consists of a 3-dimesional Santa shaped wax candle (approx. 6.5”H) in various solid colors packed 36 pieces per carton. The candle is said to contain 60% palm oil and 40% wax.

The applicable subheading for the poured wax gel candles and the figure shaped wax candles 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.

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) 482-0162.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

We are returning your request for a classification on the Vinegar Bottle Candles, Wine Bottle Candles and Wine Bottle / Wine Glass Candle Sets because we need additional information in order to issue a ruling, namely:

A value breakdown for each component (for example: candle, vinegar or wine and gift box) and the intended use for each complete article (for example, decorative or functional).

Ruling requests will contain a maximum of 5 items in order to be accepted. The items in a single request must be of the same class or kind (for example: glass bottles with vinegar, glass bottles with wine, glass bottles empty and solid wax shaped bottles).

If this information becomes available, you may wish to resubmit your request. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to Director, National Commodity Specialist Division, U.S. Customs and Border Protection, One Penn Plaza, 10th Floor, New York, New York 10119, attn: CIE Rulings Clerk.

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time the merchandise is imported. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038.

Sincerely,

Robert B. Swierupski
Director,

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