CLA-2-34:RR:NC:SP:237 G86394
Mr. Joe Lin
Apex Enterprises International Ltd.
1601 Aitken Vanson Centre
61 Hoi Yuen Road
Kwun Tong, Kowloon, HK
RE: The tariff classification of candles from China.
Dear Mr. Lin:
In your letter dated December 28, 2000 you request a tariff classification ruling.
You submit the following photographs and samples:
Item #91354-S, Exposed Candle, consists of a brown colored candle poured into a cube shaped wax container that measures approximately 3" in height and 4" square and is decorated with oak leaves and twigs on its sides. You state that the poured wax is made of 100% palm oil wax and that the wax container is made of 100% paraffin wax.
Item #71202-A, Seashells Inlaid Candle, is a blue colored pillar candle that measures approximately 3-3/8" in height and 3-3/8" in diameter and is decorated with embedded seashells and starfish on its side. You state that the core candle is made of 100% palm oil wax and that the shell is made of 100% paraffin wax. You also state that the candle's weight is approximately 70% palm oil wax (core) and 30% paraffin wax (shell).
Item #91338-44, Ice Candle, is a white and blue colored pillar candle that measures approximately 6" in height and 3" in diameter. You state that the candle core (blue wax) is made of 100% palm oil wax and is covered with a layer of white wax that is 100% paraffin wax. You also state that the candle's weight is approximately 70% palm oil wax (core) and 30% paraffin wax (shell).
Item #91132-C, Butterflies and Pressed Flowers Inlaid Candle, is a white colored pillar candle that measures approximately 5-1/4" in height and 3-3/8" in diameter and is decorated with three polyester butterflies and assorted flowers embedded underneath its outer layer of wax. You state that the candle core is made of 100% palm oil wax and that the outer shell is made of 100% paraffin wax. You also state that the candle's weight is approximately 80% palm oil wax (core) and 20% paraffin wax (shell).
Item #71040-A, Raffia Inlaid Candle, is a brown colored pillar candle that measures approximately 3-1/4" in height and 3-3/8" in diameter and is decorated with strips of raffia grass embedded underneath its outer layer of wax. You state that the candle core is made of 100% palm oil wax and that the outer shell is made of 100% paraffin wax. You also state that the candle's weight is approximately 80% palm oil wax (core) and 20% paraffin wax (shell).
The applicable subheading for the above described samples will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be free.
Many candles are covered by antidumping proceedings and, therefore, may be liable for antidumping duties. A list of AD/CVD proceedings at the Department of Commerce and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.
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 F. Cantone at 212-637-7018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division