CLA-2-27:RR:NC:FC:236 817439
Mr. Steven J. Steinman
Dalton International Limited
378 Grouse Hill Road
Dalton, PA 18414
RE: The tariff classification of Create-A- Candle Kits; Candle Holders of Wrought Iron and Glass; Candle Holders of Wrought Iron and Glass packed with powdered wax from Hong Kong
Dear Mr. Steinman:
In your letter dated December 6, 1995 you requested a tariff classification ruling.
The prospective imports are as follows:
1) Create-A- Candle Kits
This item will consist of a set of clear glass containers with powdered paraffin wax of different colors and candle wicks packages for retail.
2) Candle Holder of Wrought Iron and Glass
This item will consist of a glass candle holders with a wrought iron rack. Holder will accommodate taper candle or votive.
3) Candle Holder of Wrought Iron and Glass with powdered wax
This item will consist of 8 inches diameter by 4 inches Length glass bowl, 18 oz. powered paraffin wax, 10 inches wick and a wrought iron rack,
The applicable subheading for the Create-A- Candle Kits will be 2712.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paraffin wax containing by weight less than 0.75 percent of oil. The rate of duty will be Free.
The applicable subheading for the Candle Holder of Wrought Iron and Glass will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for nonelectrical lamps and lighting fittings:... Other:... Other. The rate of duty will be 7.3 percent ad valorem.
The applicable subheading for the Candle Holder of Wrought Iron and Glass packed with powered wax will be 9405.50.4000 , Harmonized Tariff Schedule of the United States (HTS), which provides for nonelectrical lamps and lighting fittings:...Other:...Other. The rate of duty will be 7.3 ad valorem.
Effective January 1, 1996, the duty rate for Harmonized Tariff Schedule (HTS) Number 9405.50.4000 will be 7.0 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Gilbert Brownchweig at 212-466-5744.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division