The tariff classification of Candles from China

NY C81757 March 25, 1998 CLA-2-34:RR:NC:2:236 C81757 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Gene Schwam Aircargo Brokerage Company 2541 N.W. 72nd Avenue Miami, Florida 33122 RE: The tariff classification of Candles from China Dear Mr. Schwam: In your letter dated November 13, 1997, on behalf of your client, ABC Distributing Co. North Miami, Florida, you requested a tariff classification ruling. The samples submitted are as follows: Item #59056 (Tiffany Egg Candles) consists of six candles molded into the shape of eggs and decorated with various colors. The candles are stacked in an egg carton which is wrapped in a plastic bag tied with a pink ribbon, and packaged in a cardboard box. Item #56800 (Floral Message Pillar Candle Love) is a round white candle decorated around its side with a circular floral wreath and the words "Love Is The Candle That Lights Your Life" inscribed within the wreath. The candle measures approximately 4" in height and 4" in diameter. Item #56801 (Floral Message Pillar Candle Friendship) is a round white candle decorated around its side with a heart shaped floral wreath with the words "Friendship Keeps Hearts Warm" inscribed within the wreath. The candle measures approximately 4" in height and 4" in diameter. The candle is wrapped in a plastic bag tied with a hemp rope. Item #34826 (Glowing Candle) is a multi-colored candle molded in the shape of a sphere, and measures approximately 4" in diameter. Item #58897 (Inspirational Pillar Candle) is a white pillar candle decorated on its side with a an oblong floral wreath with the words " A mother holds her children's hands for awhile; their hearts forever", inscribed within the wreath. The candle measures approximately 6 1/4" in height and 3" in diameter. Item #34807 (Glass Candle Box) is a pink candle poured into a glass container. The container comes with a glass and metal cover. The glass container measures approximately 2" in height and 3 1/4" at its widest diameter. Item #44579 (Terra-cotta filled candle) is a white candle poured into a terra-cotta plate. It contains dried orange slices and cinnamon sticks. The terra-cotta container measures approximately 1 3/4" in height and 5 1/2" in diameter. A photograph of Item #45250, submitted with your request displays two terra-cotta plates containing poured candles, one decorated with various sea shells the other with dried flowers. The terra-cotta container are stated to measure approximately 1 3/4" in height and 5 1/2" in diameter. The applicable subheading for the Item #59056, Item #56800, Item #56801, Item #34826, Item #58897, Item #34807, Item #44579 and Item #45250 will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles,tapers and the like. The rate of duty will be 1.2 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, Item #59056 and Item # 34826 are outside the scope of the antidumping duty order. However, Item(s) #56800, #56801, #58897, #34807, #44579, #45250 are within the scope of the antidumping duty order on petroleum wax candles for China. 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 V. Gualario at 212-466-5744. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division