CLA-2-69:RR:NC:2:227 F82782

Mr. Rodney Ralston
Trans-Border Customs Services, Inc.
One Trans-Border Drive, P.O. Box 800
Champlain, NY 12919

RE: The tariff classification of a boxed ceramic burner aroma set from China and England

Dear Ralston:

In your letter dated February 9, 2000, on behalf of Heathcote & Ivory, you requested a tariff classification ruling. The sample is being returned as you requested.

The merchandise is a boxed set of a burner with accessories. The set consists of a porcelain burner stand, a tealight candle and perfumed oils in three vials, packed ready for sale at retail in a clear plastic box. The porcelain burner and the candle are products of China. The burner and the candle are shipped to England where the three vials of perfumed oils are added and the set is packaged for shipment to the United States.

The applicable subheading for the above ceramic burner set will be 6914.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic articles of porcelain or china. The rate of duty will be 9 percent ad valorem.

The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the candle is within the scope of this antidumping duty order.

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 George Kalkines at 212-637-7073.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division