The tariff classification of five candles from China.

NY E82634 June 4, 1999 CLA-2-34:RR:NC:SP:236:E82634 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Shelly Pappas Value City Imports 1800 Moler Road Columbus, Ohio 43207 RE: The tariff classification of five candles from China. Dear Ms. Pappas: In your letter dated May 26, 1999, you request a tariff classification ruling. You submit five candle samples described below: 1. Style # G8115 Gold Conoid Ball is a gold colored candle with a swirl pattern that is molded in the shape of a sphere. The candle measures approximately 3-1/2" in diameter and is shrink wrapped. 2. Style # G8116 Gold Ellipse Swirl is a gold colored candle with a swirl pattern that is molded in the shape of a pear. The candle measures approximately 5" in height and 3" in diameter at its widest point. The candle is shrink wrapped. 3. Style # A9803/1-3 Pillar W/Gold Angels & Stars is a white pillar candle decorated with two gold colored wax angel figurines, gold colored wax stars, a hanging gold colored wax drape, and four gold colored wax floral leaves on a gold colored wax stand. The molded angel figurines cannot be removed without damage to the pillar. The candle measures approximately 5-1/2" in height and 2" in diameter. The gold stand measures approximately 3/4" in height and 2-1/4" in width. The candle is wrapped in cellophane and tied at the top with a gold ribbon. 4. Style # AP9803 Pillar W/Grape “Stained Glass” Design is a pillar candle decorated with purple grapes in a multi colored stain glass design. The candle measures approximately 5" in height and 2-1/4" in diameter. The candle is wrapped in cellophane and tied at the top with a gold wire tie. 5. Style # A70072 Pillar W/Angel Outdoor Scene is a peach colored pillar candle decorated with a night scene, depicting an angel with a gold bell hovering over three snow covered evergreen trees, a church, and snow covered ground, molded to its side. The candle measures approximately 5" in height and 2-1/4" in diameter. The candle is wrapped in cellophane and tied at the top with a gold ribbon. The candle will also be imported with a gold and ivory background. The applicable subheading for the above described samples will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be Free. The Department of Commerce (DOC) 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. The DOC has also determined that candles molded in the shape of certain identifiable objects, such as an animal and a number, and figurine candles are not within the scope of the antidumping duty order. In our opinion, Styles G8115, G8116, and A9803/1-3 are not within the scope of the antidumping duty order on petroleum wax candles from China. Styles AP9803 and A70072 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 212-637-7062. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division