CLA-2-34:OT:RR:NC:N2:237
Ms. Lindsey Gaskin
Future Forwarding Company
5356 Georgia Highway 85
Suite 400
Forest Park, Georgia 30297
RE: The tariff classification of a petroleum wax-filled container candle kit from China.
Dear Ms. Gaskin:
In your letter dated February 6, 2014, on behalf of RMS International (USA), you requested a tariff classification ruling. You provided a descriptive literature and a sample for our review.
Your sample is being returned.
Candle Making Kit US29-0018FB consists of 5 plastic bags of petroleum wax beads in assorted colors (0.9oz each), 1 star-shaped clear glass container (3.62"H x 3.15"W x 1.73"D), 1 heart-shaped clear glass container (3.75"H x 3.54"W x 2.1"D), 2 metal wick sustainers (1.3cmD), 2 candle wicks (4"L), 1 plastic shaping stick and 1 printed instruction booklet. First, the wick is put through the sustainer and then placed at the bottom of a container. Colored wax is then poured into the container one color at a time. The shaping stick is used to create designs by moving one color of wax down through the next. The kit is designed for ages 3 years and older.
You suggest classification in subheading 9503.00.0073, HTSUS, for other children’s products. However, Chapter 95 Note 1 states: This chapter does not cover: (a) Candles (heading 3406). Therefore, your product must be classified elsewhere in the tariff.
The applicable subheading for the candle kit will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), for: Candles, tapers and the like. The rate of duty will be Free.
Candles from China may be subject to antidumping duties under the Antidumping Duty Order on Petroleum Wax Candles from the People’s Republic of China. The Order is administered by the U.S. Department of Commerce (DOC), Import Administration. The Department defined the scope of the investigation in its notice of initiation. This scope language carried forward without change through the preliminary and final determinations of sales at less than fair value and the eventual antidumping duty order:
[C]ertain scented or unscented petroleum wax candles made from petroleum wax and having fiber or paper-cored wicks. They are sold in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers.
You may contact the DOC for a scope ruling at 14th St. and Constitution Ave. NW, Washington, DC 20230, by phone (202) 482-3148 or website: www.enforcement.trade.gov/site-index (click on “Site Index..Import Administration Website” - scroll down to “Scope Information” - click on “How to request a Scope Ruling”. (You may also click on “Petroleum Wax Candles” to view: Final scope Rulings on Petroleum Wax Candles and Sample Images, for example, the May 6, 1998 Scope Ruling finding that a granular petroleum wax candle kit is within the scope of the antidumping duty order on petroleum wax candles from the PRC which lists "various [petroleum] wax-filled containers" as subject merchandise.
Your product may be subject to prohibition and recall under the laws and regulations administered by the CPSC. You are advised to contact the CPSC to determine if your merchandise complies with pertinent safety standards and regulations. Import compliance information may be obtained by contacting the Office of Compliance, Consumer Product Safety Commission, 4330 East West Highway, Bethesda MD 20814-4408, by calling (301) 504-7912 or by e-mail contact through their website at www.cpsc.gov.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division