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NY N009741




April 26, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 6307.90.9889

Ms. Karen Yost
C-Air International
6053 Century Boulevard, Suite 650
Los Angeles, California 90045

RE:   Tariff classification of a poured wax candle with a decorative box from China.

Dear Ms. Daniel:

  In your letter dated April 4, 2007, on behalf of D.L. and Company, you requested a tariff classification ruling. Your sample is being returned.

The product is described as a candle in a glass bowl with a decorative box. The candle consists of a scented petroleum-based white wax candle poured in a small purple glass bowl with a scalloped rim. The bowl measures 2-1/4 inches in diameter by 1-1/2 inches in height. The box consists of round fragranced cardboard box with a lid covered in black woven textile fabric on all inner and outer surfaces. A black satin ribbon is sewn in to create a decorative bow. The box measures 3 inches in diameter by 2-1/4 inches in height. A printed paperboard card measuring 2-3/8 inches in diameter is packed inside.

Although sold together, the box is not considered to be of a kind normally used for packing such goods. The box is not fitted for any particular contents. Because the candle and the box do not relate to the same particular need or specific activity, they do not qualify for tariff purposes as goods put up in sets for retail sale. Therefore, the items will be classified separately and the packing/labor cost will be prorated over the cost of the bowl with wax and the cost of the box with lid, ribbon, card and fragrance.

The applicable subheading for the scented petroleum wax candle poured in a glass bowl 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.

The applicable subheading for the fragranced fabric-covered cardboard box with lid, ribbon and printed card will be 6307.90.9889, HTSUS, which provides for other made up textile articles. The rate of duty will be 7 percent ad valorem.

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/.

Certain scented or unscented petroleum wax candles and various wax-filled containers from China may be subject to anti-dumping duties administered by the United States Department of Commerce, Import Administration. You may contact them at 14th St. and Constitution Ave. NW, Washington, DC 20230, at telephone number 202-482-3148, or by visiting their website at 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 indicated above should be provided with the entry documents filed at the time the merchandise is imported. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.

National Commodity  
Specialist Division


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