CLA-2-83:OT:RR:NC:N1:121
Mr. Guy Lichtenstein
Guy Lichtenstein Custom House Broker
2550 N.W. 72 Avenue, Suite 100
Miami, FL 33122
RE: The tariff classification of the Miracle Light from China
Dear Mr. Lichtenstein:
In your letter dated March 16, 2010, you requested a tariff classification ruling.
The merchandise is identified as the Miracle Light or the Divine Light, a devotional article that will be used in prayer in the home. It is composed of a steel back plate, a steel base, a steel candle holder, a wax candle, and a steel candle snuffer. When the candle is lit, a religious image is slowly revealed upon the back plate. The image is printed on self-adhesive vinyl PVC with conventional inks and screen printing. When the candle is extinguished, the image fades and the back plate returns to a solid black color. The sample you submitted displays Jesus crucified on a cross. The Miracle Light or Divine Light is also available with a variety of other religious symbols.
The applicable subheading for the Miracle Light will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments, and parts thereof, of base metal. The rate of duty will be free.
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/.
Certain scented or unscented petroleum wax candles and various wax-filled containers from China may be subject to anti-dumping duties administered by the United States Department of Commerce, Import Administration. You may contact them at 14th Street and Constitution Avenue NW, Washington, DC 20230, at telephone number 202-482-3148, or by visiting their website at www.IA.ITA.DOC.GOV (click on “Import Administration Home Page” – click on “Decisions and Data” – click on “Scope Rulings: Candles from the PRC”).
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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division