CLA-2-34:RR:NC:237
Ms. Tammie Oliver
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051
RE: The tariff classification of poured wax candles, pillar candles and ornamental ceramic articles from China.
Dear Ms. Oliver:
In your letter dated April 30, 2007, you requested a tariff classification ruling. Your samples are being returned.
Style No. TH05-052RS-7 is a red scented wax candle poured into a metallic red and silver painted ornamental ceramic articles with a topper, molded in the shape of a gift box with ribbon (measuring approximately 3-1/2” high x 2-1/2” square). The candle is composed of 100% paraffin wax with a cinnamon stick scent.
Style No. TH05-051AR-7 is a red scented wax candle poured into a metallic red and silver painted ornamental ceramic article with topper, molded in the shape of a Christmas ball ornament (measuring 4-1/2” high x 3” diameter).
Style No. TH05-05AR-7 and Style No. TH05-05BR-7 Sets each consist of a red scented pillar shaped wax candle (measuring 3” high x 3” diameter) inside ornamental ceramic articles with toppers. The candles are composed of 100% paraffin wax with a cinnamon stick scent. The ceramic articles are molded in the shape of Christmas ball ornaments (measuring 8” high x 5-1/2” diameter) and are decorated with metallic red and silver paint. The toppers have a wire clip for use as a photo holder. Although sold as sets, the above items are not considered sets for tariff purposes because they do not meet a particular need or carry out a specific activity. Therefore each item will be classified separately in its own appropriate subheading.
The applicable subheading for the wax candles poured in ornamental ceramic articles with toppers and the pillar candles 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 ornamental ceramic articles with toppers will be 6913.90.5000, HTSUS, which provides for other ornamental ceramic articles, other than of porcelain of china, other. The rate of duty will be 6 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/.
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 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 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 Frank Cantone at (646) 733-3038.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division