CLA-2-34:RR:NC:SP:237 H80992
Ms. Dawn Chan
Leader Light Ltd., Room 303
Chinachem Golden Plaza
77 Mody Road
Tsimshatsui, Kowloon, HK
RE: The tariff classification of candles from China.
Dear Ms. Chan:
In your letter dated May 5, 2001, you request a tariff classification ruling.
You submit the following photographs and samples:
Item #C-0553, Musical Candle, is a red colored pillar candle that measures approximately 5” in height and 4” in diameter and is decorated with a bear with a Santa Claus hat in a sleigh filled with toys and a Christmas tree molded to its side. Above the sleigh, are the words “Merry Christmas.” The decoration cannot be removed without damage to the candle. The bottom of the candle has a compartment for insertion of two “AA” size batteries (not included). When the candle is lit, a the flame will trigger a sensor inside the candle to play twelve holiday songs. You state that the candle will be made in both 100% paraffin wax and 55% palm oil wax/45% paraffin wax compositions. The candle will also be imported in other designs such as “Happy Birthday,” “Season’s Greetings,” and “Peace.” Both the “Season’s Greetings” and “Peace” candles have holly leaves and holly berries in their designs. We are ruling only on the “Merry Christmas,” “Peace,” and “Season’s Greetings” designs. In order for us to issue a ruling on the “Happy Birthday” designs, please submit samples.
Item #C-0902, Brick Candle Set, consists of a white colored three wick brick candle that measures approximately 3” in height x 3” in width x 9” in length and is decorated with a silver glitter star, snowflake, and evergreen tree on two sides. The candle is shrink wrapped in plastic with a rectangular shaped ceramic tray that measures approximately 1” in height x 4-1/2” in width x 10-1/2” in length. You state that the candle will be made in both 100% paraffin wax and 55% palm oil wax/45% paraffin wax compositions. The candle will also be imported in a gold glitter design, and a design with the word “Joy” in silver or gold.
Item #C-2594-0, Pillar Candle Set, consists of a white colored pillar candle that measures approximately 3-1/2” in height and 3” in diameter and is shrink wrapped in plastic with a circular ceramic tray that measures approximately 3/4” in height and 4-1/2” in diameter and tied together with a silver colored artificial bow. You state that the candle will be made in both 100% paraffin wax and 55% palm oil wax/45% paraffin wax compositions. The candle and the bow will also be imported in other assorted colors.
Item #C-2590, Pillar Candle Set, consists of a white colored star shaped candle that measures approximately 3” in height and 5” across its widest point and is shrink wrapped in plastic with a star shaped ceramic tray that measures approximately 3/4” in height and 5-1/2” across its widest point. You state that the candle will be made in both 100% paraffin wax and 55% palm oil wax/45% paraffin wax compositions. The candle and the tray are tied together with in a silver colored artificial bow and will also be imported in other assorted colors.
Item #C-2628-0, Floating Candle Set, consists of six floating candles colored red and white in a pinwheel design and molded in circular shapes without straight sides. The candles measure approximately 3/4” in height and 1-1/2” in diameter and are packaged together in a cylindrical plastic container that measures approximately 6-1/4” in height and 2” in diameter. You state that the candle will be made in both 100% paraffin wax and 55% palm oil wax/45% paraffin wax compositions. The floating candles will also be imported in other assorted colors.
Item #C-2638-0, Cup-Shaped Candle Set, consists of three white candles poured into three flower pot shaped ceramic containers that measure approximately 3” in height and 3” in diameter at their lips, narrowing to 2” in diameter at their base. The containers have etched designs of a evergreen tree and snowflakes, a star and snowflakes, and a swirl and snowflakes, respectively. You state that the candle will be made in both 100% paraffin wax and 55% palm oil wax/45% paraffin wax compositions. The candles will also be imported in other assorted colors and patterns.
The applicable subheading for Item #C-0902, Brick Candle Set, Item #C-2594-0, Pillar Candle Set, Item #C-2590, Pillar Candle Set, Item #C-2628-0, Floating Candle Set, and Item #C-2638-0, Cup-Shaped Candle Set, 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.
The applicable subheading for Item #C-0553, Musical Candle, will be 9505.10.2500, HTS, which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. 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