CLA-2-34:RR:NC:SP:237 I81163

Ms. JoAnn Benson
Polardreams International Ltd.
1948 Highway 1 North
Fairfield, Iowa 52556

RE: Tariff classification of wax-filled votive candles and wax-filled jar candles from China.

Dear Ms. Benson:

In your letter dated April 22, 2002 you requested a tariff classification ruling.

Your photocopy shows eight scented colored-wax votive candles poured in clear plastic containers and two scented colored-wax jar candles poured in clear glass jars with glass lamp shades packaged together as a set in a disposable plastic gift box.

The applicable subheading for the set of eight wax-filled votive candles and two wax-filled jar 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 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