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NY L81518

December 28, 2004

CLA-2-34:RR:NC:SP:237 L81518


TARIFF NO.: 3406.00.0000

Mr. Troy D. Crago
ATICO International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: Classification of a pillar shaped wax candle set with ceramic base from China.

Dear Mr. Crago:

In your letter dated November 30, 2004 you requested a tariff classification ruling. Item # C072KA00928 Candle Set consists of a red pillar shaped wax candle (3”D x 4”H) and a painted ceramic base (4-7/8”D x 1/2”H) decorated with a wreath of pinecones and red plastic berries attached to a ring of paper-wrapped metal wire (approx. 3-1/4”D x 1-1/2”H) tied with red ribbon. The candle is said to contain 60% palm oil and 40% paraffin wax. The candle imparts the essential character of the set. Your sample is being returned.

The applicable subheading for the pillar shaped wax candle set with ceramic base decorated with a wreath 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.

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) 482-2312.

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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