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NY R02883




December 7, 2005

CLA-2-34:RR:NC:SP:237 R02883

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Ms. Jacquie Severs
Nutcracker Designs
Accent Imports
95 Clegg Road
Markham, Ontario
Canada L6G 1B9

RE: Classification of 3-dimensional figure-shaped wax novelty candles from China.

Dear Ms. Severs:

In your letter dated November 24, 2005 you requested a tariff classification ruling on 3-dimensional figure-shaped paraffin wax novelty candles.

Item# N22091 Candle Pinecone set (approx. 2.5”H) consists of two 3-dimensional cluster-of-pinecones shaped paraffin wax candles packed in a printed paperboard box with a clear plastic lid tied with raffia.

Item# N22092 Candle Pinecone (approx. 6”H) consists of a 3-dimensional pinecone-shaped paraffin wax candle decorated with copper glitter and packed in a clear cellophane bag tied with raffia.

Item# N22097 Candle Holly Green set (approx. 1”H) consists of two green 3-dimensional holly-shaped floating paraffin wax candles packed in a clear plastic gift box tied with cord.

Item# N15000 Candle Miniature Holly Green set (approx. 1”H) consists of six green 3-dimensional holly-shaped floating paraffin wax candles decorated with glitter and packed in a printed paperboard box with clear plastic lid tied with ribbon.

Item# N15001/02 Candle Miniature Poinsettia set (approx. 0.75-1”H) consists of six gold 3-dimensional poinsettia-shaped floating paraffin wax candles in assorted sizes decorated with glitter and packed in a printed paperboard box with clear plastic lid tied with ribbon.

The applicable subheading for the 3-dimensional figure-shaped paraffin wax novelty candles, individually packed or in sets, 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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, by phone (202) 482-3148, or website www.IA.ITA.DOC.GOV (click on “Import Administration Home Page” - click on “Decisions and Data” - click on “Scope Rulings: Candles from the PRC”).

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

Sincerely,

Robert B. Swierupski

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