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NY L89332




January 23, 2006

CLA-2-34:RR:NC:SP:237 L89332

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Jay Reynolds
J.P. Reynolds Company, Inc.
1850 Eller Drive, Suite 401
Fort Lauderdale, FL 33316

RE: Classification of a wax candles poured in inexpensive glass mugs from China.

Dear Mr. Reynolds:

In your letter dated January 2, 2006 on behalf of Caseworks International, you requested a tariff classification ruling. Style #MLB-CAN-05 and #NFL-CAN-05 Mug Style Candles consist of mineral oil gel wax poured in inexpensive glass mugs with MLB or NFL team logos. When a candle is poured in an inexpensive glass the essential character of the article is the candle.

The applicable subheading for wax candles poured in inexpensive glass mugs 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
Director, National Commodity

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