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NY J85811

July 1, 2003

CLA-2-34:RR:NC:SP:237 J85811


TARIFF NO.: 3406.00.0000; 9405.50.4000; 3307.41.0000; 6912.00.5000

Ms. Gillian Peirce
Polardreams International Ltd.
1100 North 4th Street
Fairfield, Iowa 52556

RE: The tariff classification of various candle and candleholder items from China.

Dear Ms. Peirce:

In your letter dated June 23, 2003 you requested a tariff classification ruling for a poured candle in a frosted glass jar 2-1/4”D x 3”H; a turned wooden candleholder with plastic cup 3-1/2”D x 4”H; a block-shaped wooden tealight holder with 3 metal cups 8”L x 2”W x 2”H; an amber-tinted glass candlestick holder 2-1/4”D x 2-3/4”H; a leaf-shaped stoneware incense holder 3”L x 1.5”W; and box of 20 incense sticks 4”L. The candles are said to contain a blended wax with less than 50 percent petroleum.

The applicable subheading for the poured candle in a glass jar will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty is free.

The applicable subheading for the wooden and glass candlestick holders will be 9405.50.4000, HTSUS, which provides for other non-electrical lamps and lighting fittings. The rate of duty is 6 percent ad valorem.

The applicable subheading for incense sticks will be 3307.41.0000, HTSUS, which provides for preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: “Agarbatti” and other odoriferous preparations which operate by burning. The rate of duty is 2.4 percent ad valorem.

The applicable subheading for stoneware incense holder will be 6912.00.5000, HTSUS, which provides for other ceramic household articles other than of porcelain or china. The rate of duty is 6 percent ad valorem.

Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th St. and Constitution Ave. NW, Washington, DC 20230, phone (202) 482-0961.

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 should be provided with the entry documents filed at the time merchandise is imported. If you have any questions on the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.


Robert B. Swierupski

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