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NY N009014




June 29, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000

Mr. Kenneth R. Paley
Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street
New York, New York 10004

RE: Tariff classification of a petroleum-free wax candle in a tin set from China.

Dear Mr. Paley:

In your letter dated March 27, 2007, on behalf of Enchante Accessories Inc., you requested a tariff classification ruling. You provided 8 samples and a laboratory report by SEA Limited. The report and 6 samples were forwarded to the New York Customs Laboratory to analyze for petroleum wax content. Two (2) samples are being returned.

Style No. DT-DCTRY Candle in a Tin set consists of a light blue colored and white flower scented petroleum-free wax candle. The wax candle is molded in the shape of a dress and weighs 1.4 ounces. The candle is retail packed inside a dress-shaped tin container with a tight fitting lid. The outside of the lid features a printed blue dress. The closed tin measures 3-3/4 inches in length by 2-3/4 inches in width by 1 inch in height. Other styles will be produced in different shapes and wax colors and some will be poured in tins. The candle imparts the essential character of the set.

Based on SEA Evaluation Laboratory No. 07-021 Project No. 147085 dated March 14, 2007 for Style No. DT-DCTRY dress-shaped tin with pink fill: The sample was determined to contain no petroleum products above the method limits established by SEA. The limit of detection for paraffin wax was 0.2% (by weight), while the limit of detection for mineral oil was 1.0% (by weight). Method: gas chromatography (GC) with flame ionization detection (FID).

Based on Customs Laboratory Report No. NY20070462 dated June 26, 2007 for Style No. DT-DCTRY candle in tin: The sample, a shirt shaped pale blue candle with streaks of white and packaged in a tin container, is composed of a mixture of vegetable waxes. No petroleum wax was detected. Requests for copies of the laboratory methods may be sent to cbp.labhq@dhs.gov.

The applicable subheading for your petroleum-free Style No. DT-DCTRY Candle in a Tin set 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/.

      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 this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.

Sincerely,

Robert B. Swierupski
Director,

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