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NY R02915

December 7, 2005

CLA-2-34:RR:NC:SP:237 R02915


TARIFF NO.: 3406.00.0000

Ms. Grace Man-Shoong
Candym Enterprises Ltd.
95 Clegg Road
Markham, Ontario
Canada L3r 8P3

RE: Tariff classification of 3-dimensional figure-shaped wax novelty candles from Hong Kong and China.

Dear Ms. Man-Shoong:

In your letter dated November 30, 2005 you requested a tariff classification ruling on 3-dimensional figure-shaped wax novelty candles.

Item# R6112 Pair Wellington Boots Candle (12cm L x 12cm W x 12cm H) consists of a 3-dimensional pair-of-boots-shaped wax candle retail packed in a clear polybag tied with raffia. The candle is said to contain 55% palm wax.

Item# R6211 Green Succulent Flower Candles set (4.8cm H x 9.5cm D) consists of two green 3-dimensional flower-shaped paraffin wax candles retail packed in a brown cardboard gift box with clear lid tied with leather-like strapping.

Item# R6219 Small Groveled Green Frog on Lotus Leaf Candle (12cm L x 11cm W x 12cm H) consists of a 3-dimensional frog-on-lotus-shaped paraffin wax candle retail packed in a clear polybag tied with raffia.

The applicable subheading for the 3-dimensional figure-shaped wax novelty candles, individually packed or in sets, 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 will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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, by phone (202) 482-3148, or website www.IA.ITA.DOC.GOV (click on “Import Administration Home Page” - click on “Decisions and Data” - click on “Scope Rulings: Candles from the PRC”).

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


Robert B. Swierupski

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