CLA-2-34:OT:RR:NC:SP:237
Mr. Randy Williams
Seasons, USA, Inc.
18644 E. Powers Lane
Aurora, Colorado 80015
RE: Tariff classification of a poured wax candle and glass fragrance diffuser from China. Dear Mr. Williams: In your letter dated January 9, 2008 you requested a tariff classification ruling. Your samples were examined and disposed of.
Style 11510 High Fragrance Candle (5.25 oz) consists of a wax candle poured in a clear glass holder (2-3/4”D x 4”H). The candle wax consists of a blend of 90% paraffin/soy wax and 10% fragrance.
Style 31510 Reed Diffuser Set (7.85 fl. oz.) consists of a glass bottle filled with fragrance oil (2-1/2”D x 5-3/8H), a wood bottle top (1-1/2”D x 1-3/4”H) and 10 wood sticks (1/8”D x 9-1/4”L). When the wood sticks are placed through an opening in the bottle top into the oil, the sticks absorb the oil and disperse fragrance into the air. The product is used as a room air freshener.
The applicable subheading for the wax candle poured in a glass holder 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 fragrance diffuser set will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: other. The rate of duty will be 6% 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 United States Department of Commerce, Import Administration. You may contact them to obtain a scope ruling at 14th St. and Constitution Ave. NW, Washington, DC 20230, at telephone (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 the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division