[Federal Register Volume 76, Number 92 (Thursday, May 12, 2011)]
[Notices]
[Pages 27657-27658]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-11608]


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DEPARTMENT OF HOMELAND SECURITY

U.S. Customs and Border Protection

[USCBP-2009-0036]


Notice of Domestic Interested Party Petitioner's Desire To 
Contest the Tariff Classification Determination of Wickless Wax Objects

AGENCY: U.S. Customs and Border Protection, Department of Homeland 
Security.

ACTION: Notice of petitioner's desire to contest classification 
determination.

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SUMMARY: On February 18, 2009, the National Candle Association 
(``petitioner'') filed a domestic interested party petition pursuant to 
section 516, Tariff Act of 1930, as amended, and 19 CFR part 175 
regarding the tariff classification of imported wickless wax objects 
identified in entry documents as ``wax cylinders'', ``wax pillars'', 
``wax blocks'', ``wax forms'', ``candle jars'', ``candle holders'', 
``religious candle holders'', or ``religious candle jars.'' The 
petition challenged Customs and Border Protection's (``CBP's'') 
classification of wickless wax objects under heading 9602, of the 
Harmonized Tariff Schedule of the United States (``HTSUS''), as molded 
or carved articles of wax, and requested that all wickless wax objects 
be classified under subheading 3406.00.00, HTSUS, as candles, tapers, 
and the like.
    On December 7, 2010, CBP denied the petition and affirmed its 
decision that wickless wax objects are classified under subheading 
9602.00.40, HTSUS, as molded or carved articles of wax. Pursuant to 19 
CFR 175.24, CBP is now providing notice of this decision and also 
providing notice of the receipt of petitioner's desire to contest this 
decision in court.

DATES: May 12, 2011.

FOR FURTHER INFORMATION CONTACT: Jean-Rene Broussard, Tariff 
Classification and Marking Branch, Regulations and Rulings, Office of 
International Trade, (202) 325-0284.

SUPPLEMENTARY INFORMATION: 

Background

    This document concerns the tariff classification of imported 
wickless wax objects by CBP and the desire of a domestic interested 
party to contest CBP's classification decision.

Classification of Wickless Wax Objects

    Classification under the HTSUS is made in accordance with the 
General Rules of Interpretation (GRIs). GRI 1 provides that 
classification shall be determined according to the terms of the 
headings and any relative section or chapter notes. Merchandise that 
cannot be classified in accordance with GRI 1 is to be classified in 
accordance with subsequent GRIs taken in order. The Explanatory Notes 
(``ENs'') to the Harmonized Commodity Description and Coding System, 
which represent the official interpretation of the tariff at the 
international level, facilitate classification under the HTSUS by 
offering guidance in understanding the scope of the headings and GRIs.
    The wickless wax objects that are the subject of the petition are 
petroleum based wax products that are in small molded shapes such as 
blocks, cylinders, columns, triangles, or bowls. The majority of these 
wickless wax objects are imported with a hole drilled into the center 
of them. These objects can be used as decorative items or for further 
production as candles.
    CBP has issued numerous rulings on the classification of wickless 
wax objects. See New York Ruling Letters (``NY'') L85725, dated June 
30, 2005; NY L85383, dated June 15, 2005; NY L84761, dated June 2, 
2005; NY G88343, dated March 26, 2001; NY G87878, dated March 7, 2001; 
NY G85945, dated January 16, 2001; NY F82375, dated February 11, 2000; 
NY F81245, dated January 11, 2000; NY E89220, dated November 8, 1999; 
NY E87727, dated September 27, 1999; NY E82227, dated May 18, 1999; NY 
E81505, dated May 12, 1999; and NY D88246, dated March 12, 1999. In all 
of these rulings CBP consistently held that wickless wax objects were 
classified under heading 9602, HTSUS, as molded or carved articles of 
wax.

Filing of Domestic Interested Party Petition

    On February 18, 2009, the National Candle Association, in 
accordance with section 516, Tariff Act of 1930, as amended (19 U.S.C. 
1516), filed a domestic interested party petition requesting that CBP 
reclassify imported wickless wax objects under subheading 3406.00.00, 
HTSUS, which provides for candles, tapers, and the like. The 2011 
column one, general rate of duty, under this provision is duty free. 
Subheading 9602.00.40 provides for molded or carved articles of wax. 
The 2011 column one, general rate of duty, for this provision is 1.8 
percent ad valorem.
    On January 5, 2010, in accordance with 19 CFR 175.21, CBP published 
a Notice of Receipt of a Domestic Interested Party Petition filed by 
petitioner in the Federal Register (75 FR 420). The notice invited 
written

[[Page 27658]]

comments on the petition from interested parties. The comment period 
closed on March 8, 2010. Six comments were timely received in response 
to this notice and were all in support of the petitioner's position 
that the merchandise should be classified under heading 3406, HTSUS, as 
candles.

Decision on Petition and Notice of Petitioner's Desire To Contest

    On December 7, 2010, CBP issued HQ H105015 which denied the 
domestic interested party petition and affirmed the tariff 
classification determination of the imported wickless wax objects as 
set forth in CBP's previously issued rulings. (A copy of this ruling 
and the comments submitted by the public can be found at http://www.regulations.gov under Docket No. USCBP-2009-0036). Ruling HQ 
H105015 officially notified the petitioner that ``CBP correctly 
classified the wax objects described in L85725, dated June 30, 2005; NY 
L85383, dated June 15, 2005; NY L84761, dated June 2, 2005; NY G88343, 
dated March 26, 2001; NY G87878, dated March 7, 2001; NY G85945, dated 
January 16, 2001; NY F82375, dated February 11, 2000; NY F81245, dated 
January 11, 2000; NY E89220, dated November 8, 1999; NY E87727, dated 
September 27, 1999; NY E82227, dated May 18, 1999; NY E81505, dated May 
12, 1999; and NY D88246, dated March 12, 1999, in heading 9602.00.40, 
HTSUS, as molded or carved articles of wax by application of GRIs 6 and 
1.'' In that ruling, CBP also notified the petitioner of its right to 
file notice of its desire to contest the decision not later than thirty 
days from the date of issuance of this letter in accordance with 
section 175.23 of the CBP regulations (19 CFR 175.23).
    On January 5, 2011, the National Candle Association timely provided 
CBP with notice of its desire to contest HQ H105015 in the United 
States Court of International Trade. The petitioner has identified, in 
accordance with 19 U.S.C. 1516(c) and 19 CFR 175.23, five ports of 
entry where it intends to challenge CBP's classification of wickless 
wax objects identified in entry documentation as ``wax cylinders'', 
``wax pillars'', ``wax blocks'', ``wax forms'', ``candle jars'', 
``candle holders'', ``religious candles holders'', or ``religious 
candle jars'' classified in heading 9602, HTSUS. The ports of entry are 
as follows: Los Angeles/Long Beach, California; New York, New York; 
Savannah, Georgia; Laredo, Texas; and Chicago, Illinois.
    Upon application by the petitioner to any of the Port Directors of 
the ports listed above, the Port Director(s) must make available to the 
petitioner information on merchandise entered that meets the 
description in this notice so that the petitioner may determine whether 
the entry presented frames the issue that it wishes to present to the 
court. See 19 CFR 175.25(a) and (c). By this notice, Port Directors at 
these ports are directed to notify petitioner by mail when the first of 
such entries is liquidated so that the petitioner may file a summons in 
the Court of International Trade to challenge CBP's classification of 
the contested merchandise. See 19 U.S.C. 1516(c); 19 CFR 175.25(b).
    As required by both the applicable statute and regulations, CBP is 
in receipt of the National Candle Association's letter, dated January 
5, 2011, establishing the timely notice of its desire to contest in the 
Court of International Trade CBP's decision letter of HQ H105015 which 
held that the classification of imported wickless wax objects is under 
subheading 9602.00.40, HTSUS, as molded or carved articles of wax.

    Authority:  This notice is published in accordance with 19 
U.S.C. 1516 and sections 175.23 and 175.24 of the CBP regulations 
(19 CFR 175.23-24).

    Dated: May 6, 2011.
Alan D. Bersin,
Commissioner, U.S. Customs and Border Protection.
[FR Doc. 2011-11608 Filed 5-11-11; 8:45 am]
BILLING CODE 9111-14-P