CLA-2-34:RR:NC:SP:237 I84903

Mr. Irwin A. Seltzer
Uti, United States, Inc.
2975 Kennedy Blvd.
Jersey City, NJ 07306

RE: The tariff classification of two wax filled pillar shaped candles from China.

Dear Mr. Seltzer:

In your letter received August 6, 2002, on behalf of Bamboula Ltd., you requested a tariff classification ruling. Your samples are being returned.

The first sample consists of a pillar shaped hard wax outer shell filled with soft candle wax. The candle is carved and painted in a tiger stripe design. The candle measures 3 inches in diameter by 6-1/4 inches high. The sample is retail packed in clear cellophane wrap tied with a straw cord.

The second sample consists of a pillar shaped hard wax outer shell filled with soft candle wax. The candle is carved and painted in a leopard spot design. The candle measures 3 inches in diameter by 5-3/4 inches high. The sample is retail packed in clear cellophane wrap tied with a straw cord.

The applicable subheading for each of the two wax filled pillar shaped 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 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 Street and Constitution Avenue, N.W., Washington, DC 20230, telephone number (202) 482-4106.

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 indicated above should be provided with entry documents filed at the time merchandise is imported. For any questions on the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.

Sincerely,


Robert B. Swierupski
Director, National Commodity
Specialist Division