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NY K86987

June 28, 2004
CLA-2-34:RR:NC:SP:237 K86987


TARIFF NO.: 3406.00.0000

Mr. Jason Ricketts
Kuehne & Nagel, Inc.
621 Lambert Pointe Drive
St. Louis, MO 63042

RE: The tariff classification of a translucent wax candle with LED from China.

Dear Mr. Ricketts:

In your letter dated June 2, 2004, on behalf of Design Ideas Ltd. of Springfield Illinois, you requested a tariff classification ruling. Your samples are being returned.

The Lumenae Candle with LED consists of a translucent pillar-shaped wax candle containing a light emitting diode (LED) in a hollow base that illuminates the inside of the candle with a single color or continually changing shades of red, blue and green light when activated by a switch. The LED is powered by a replaceable 9-volt battery, enclosed in a clear plastic dome and designed for reuse by replacing wax refills over the dome. The candle is available in three sizes (2.75”D x 5” or 6.75” or 9”H) and is packed in a printed clear plastic box with instructions and an adhesive label showing a series of lighted candles illuminated on the inside with various colors. The candle is said to contain 80 percent paraffin wax, 19.95 percent stearic acid and 0.05 percent dye. The candle imparts the essential character of the article.

The applicable subheading for the Lumenae Candle with LED 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, 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
Director, National Commodity
Specialist Division

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