CLA-2-34:RR:NC:SP:237 F85759
Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901
RE: The tariff classification of votive candles from Taiwan.
Dear Mr. Epstein:
In your letter dated April 6, 2000, on behalf of your client, Avon Products, Inc. of New York, New York, you request a tariff classification ruling.
The sample that you submit, PP #1002691, Etched Glass Poured Votives, consists of scented candles poured into three designs of frosted glass holders that measure approximately 2-5/8" in height and 2" in diameter. "Christmas Tree" consists of a green colored candle poured into a glass holder decorated with an etched Christmas tree with a star on top. "Snowflake" consists of a white colored candle poured into a glass holder decorated with an etched snowflake. "Reindeer" consists of a red colored candle poured into a glass holder decorated with what is claimed to be an etched reindeer, but resembles a generic deer.
The applicable subheading for PP #1002691, Etched Glass Poured Votives ("Christmas Tree") will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive...Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free.
The applicable subheading for PP #1002691, Etched Glass Poured Votives ("Snowflake" and "Reindeer"), will be 3406.00.0000, HTS, which provides for Candles, tapers and the like. The rate of duty will be free.
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. Candles manufactured in Taiwan are not the subject of an antidumping duty order at this time.
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 F. Cantone at 212-637-7018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division