CLA-2-34:OT:RR:NC:N2:237

Ms. Mellissa A. Gunawan
Christian Brands Inc.
DBA Autom Church Supply
5226 South 31st Place
Phoenix, AZ 85040

RE: The tariff classification of wax-filled votives from China.

Dear Ms. Gunawan:

In your letter dated April 12, 2011, you requested a tariff classification ruling. You provided a sample for our review. The sample will returned as per your request.

The item is a frosted glass votive size candle holder filled with candle made from 100% vegetable wax. The candle measures approximately 2.63" in height, 2.13" in diameter on top and 1.81" in diameter at bottom. The image of Our Lady of Guadalupe will be pasted on the container.

The applicable subheading for the item 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/.

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