The tariff classification of candles from China.

NY C85893 April 13, 1998 CLA-2-34:RR:NC:SP:236 C85893 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Anne Ornstein Lillian Vernon Corporation 543 Main Street New Rochelle, NY 10801 RE: The tariff classification of candles from China. Dear Ms. Ornstein: In your letter dated March 26, 1998, you requested a tariff classification ruling. The submitted samples are as follows: 1. LV# 578W consists of an ivory colored pillar candle decorated with colored glass stones all around the candle. The candle measures approximately 6 inches in height by 3 inches in diameter. The candle will be sold in sets of two. 2. LV# 589W consists of an ivory colored pillar candle decorated with a musical note and staff design in gold all around the candle. The candle measures approximately 4 inches in height by 3 inches in diameter. The candle will be sold in sets of two. 3. LV #533Z consists of a red colored pillar candle decorated with a green and gold tartan plaid all around the candle. The candle measures approximately 4 inches in height by 4 inches in diameter. The candle will be sold in sets of two. The applicable subheading for the candles, styles LV# 578W, LV# 589W and LV# 533Z, 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% 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 sample candles are within the scope of the 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 V. Gualario at 212-466-5744. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division