Mr. Fernando Escobar
43195 Business Park Drive
Temecula, CA 92590
RE: The tariff classification of candles from China.
Dear Mr. Escobar:
In your letter dated December 19, 2000, you request a tariff classification ruling.
You submit the following samples:
Candle #1, "Large Deer Pillar", is a blue colored pillar candle that measures approximately 7" in height and 2-1/2" in diameter and is decorated with four silver colored generic deer molded to its side. The candle is wrapped in plastic with a silver colored tie.
Candle #2, "Large Snowflake Pillar", is a white colored pillar candle that measures approximately 6" in height and 3" in diameter and is decorated with silver colored snowflakes molded to its side. The candle is wrapped in plastic with a silver colored tie.
Candle #3, "Small Snowflake Pillar", is a white colored snowflake shaped pillar candle that measures approximately 3" in height and 3" in diameter and is decorated with silver colored glitter.
Candle #4, "Gold Ring Pillar", is a white colored pillar candle with gold rings that measures approximately 3" in height and 3" in diameter and is shrink wrapped in plastic.
Candle #5, "Small Deer Pillar", is a blue colored round pillar candle with straight sides that measures approximately 1" in height and 2" in diameter and is decorated with a silver colored deer molded to its top.
Although the candles may be intended as gifts for use during the Christmas Holiday season, they are not in the shape of any motif associated exclusively with the Christmas Holiday season nor are they permanently decorated with such motifs. They are not classifiable as festive articles.
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.
Robert B. Swierupski