CLA-2-34:RR:NC:SP:237 I89194

Mr. Danny Gabriel
Avon Products, Inc.
1251 Avenue of the Americas
New York, New York 10020

RE: The tariff classification of a wax candle poured in a wax container from China.

Dear Mr. Gabriel:

In your letter dated November 25, 2002 you requested a tariff classification ruling.

Item No. PP253517 Avon( Spring Beauty Candle with Glass Candle Holder consists of a scented red-colored wax candle poured in a rectangular pink-colored wax container, measuring approximately 3”L x 3”W x 4”H, and a rectangular clear glass holder with raised edge, measuring approximately 4-1/2”L x 4-1/2”W x 1/2”H. The candle set is said to consist of 71 percent palm oil wax and 29 percent paraffin wax. Your sample is being returned.

The applicable subheading for the wax candle poured in a wax container with glass holder 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 the control number indicated above should be provided with the entry documents filed at the time this 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
Specialist Division