CLA-2-34:OT:RR:NC:N2:237
Mr. Phil Kudla
Expeditors Tradewin, LLC
1015 Third Avenue - 12th Floor
Seattle, Washington 98104
RE: The tariff classification of a LED wax candle from China or Viet Nam.
Dear Mr. Kudla:
In your letter dated October 13, 2011, on behalf of Reckitt Benckiser Inc., you requested a tariff classification ruling. Your sample is being returned.
The product consists of a scented petroleum wax candle containing a light emitting diode (LED) fixed in a wax-filled glass holder. The LED illuminates the inside of the candle with changing shades of red, blue and green light when activated by the candle flame. The tapered glass is 4-1/4 inches high with a base 2-1/4 inches in diameter and an opening 2-3/4 inches in diameter. The LED is powered by two button-cell batteries. The product is retail packed in a printed paperboard box.
The applicable subheading for the LED wax candle 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.
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”).
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 the control number indicated 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
National Commodity Specialist Division