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NY K83035

February 17, 2004
CLA-2-34:RR:NC:SP:237 K83035


TARIFF NO.: 3406.00.0000

Mr. Dorian Llanas
Coppersmith Incorporated
2041 Rosecrans Ave., Third Floor
El Segundo, CA 90245

RE: Tariff classification of a silk covered box with scented wax candles from China.

Dear Mr. Llanas:

In your letter of February 3, 2004, on behalf of Palm Beach Home Accents, you requested a tariff classification ruling. Your sample is being returned.

Your Silk Garden Sun Fragranced Candle set consists of a silk covered paperboard box (8.25”L x 4.5”W x 2.5”H) containing 3 scented yellow wax pillar candles (4”H x 2”D) and 2 scented yellow wax votive candles (2”H x 1.5-1.75”D). For customs purposes, the silk covered box is not subject to quota restraints or visa requirements, because it is considered a packing container of a kind normally used for packing such goods and will be entered and classified with the candles.

The applicable subheading for the silk covered paperboard box with scented wax candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for candles, tapers and the like. The rate of duty is free.

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, pone (202) 482-0162.

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 control number indicated above should be provided with entry documents filed at time merchandise is imported. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.


Robert B. Swierupski
Director, National Commodity
Specialist Division

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