CLA-2-34:RR:NC:SP:237 G89719
Mr. Edward J. Murray
Paris Presents Incorporated
3800 Swanson Court
Gurnee, IL 60031
RE: The tariff classification of candles from China.
Dear Mr. Murray:
In your letter dated April 18, 2001, you request a tariff classification ruling.
You submit the following samples:
Item #37152RAW, Novel Floating Candle, is a white colored floating candle molded in the shape of a snowflake that measures approximately 1” in height and 2-7/8” across its widest point. The candle is decorated with silver colored glitter.
Item #37151RAW, Novel Tealight Candle (Snowman Girl), consists of a white colored tealight candle measuring approximately 2-1/2” in height and 1-1/2” in diameter in an aluminum container that measures approximately 3/4” in height and 1-1/2” in diameter. The candle is molded in the shape of a full-bodied three dimensional wax snowman/girl dressed in a blue colored stocking cap, purple colored scarf, and blue colored sweater that exceeds its aluminum container.
Item #37150RAW, Novel Tealight Candle (Penguin Boy), consists of a white colored tealight candle measuring approximately 2-1/2” in height and 1-1/2” in diameter in an aluminum container that measures approximately 3/4” in height and 1-1/2” in diameter. The candle is molded in the shape of a full-bodied three dimensional wax penguin dressed in a blue stocking cap, blue scarf, and a blue “jacket” with green colored glitter that exceeds its aluminum container.
The applicable subheading for Item #37152RAW, Novel Floating Candle, Item #37151RAW, Novel Tealight Candle (Snowman Girl), and Item #37150RAW, Novel Tealight Candle (Penguin Boy), 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.
You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. 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