The tariff classification of candles from China.

NY E83678 July 2, 1999 CLA-2-34:RR:NC:SP:236 E83678 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 9505.10.2500 Mr. Matthew Kwok I.F. Productions, Inc. P.O. Box 2414 Blaine, WA 98231-2414 RE: The tariff classification of candles from China. Dear Mr. Kwok: In your letter dated June 7, 1999, you request a tariff classification ruling. You submit the samples described below: 1. Item #50293 Wreath Decorated Planter consists of a scented white colored candle poured into a gold colored terra cotta flower pot decorated with holly and berries laminated around its rim. The holly and berries can be removed without damage to the container. The sample measures approximately 5-1/2" in height and 5" at its widest point. The candle will also be imported in a silver colored terra cotta flower pot. 2. Item #50302 Wood Crack Effect Cube consists of a scented white colored candle poured into a 3-1/2" cube shape red wooden container. The container is decorated with a wooden reindeer on two of its sides and a wooden evergreen tree on its other two sides. The candle will also be imported in a green wooden container. 3. Item #50303 X’mas Decoration Cube consists of two sizes of a scented white colored candle poured into a cube shape wooden container covered on its sides with poinsettia wallpaper that is removable without damage to the container. The large size container is approximately 4-1/2" on all sides and the small size container measures approximately 3-1/2" on all sides. 4. Item #50304 Christmas Decoration Cube consists of a scented white colored candle poured into a 3-1/2" cube shape wooden container covered on its sides with red wallpaper designed with candy canes and holly and berries with a bow. The wallpaper can be removed without damage to the container. This item will also be imported in a large size. 5. Item #50178 Pebbles consists of a scented gold laminated oblong spheroidal shape candle measuring approximately 4" in length and 1/2" thick. The candle, which will also be imported in silver laminate, will have various words such as “Peace,” “Joy,” “Love,” and “Noel” engraved in the candle. The applicable subheading for Item #50293 Wreath Decorated Planter, Item #50303 X’mas Decoration Cube, Item #50304 Christmas Decoration Cube and Item #50178 Pebbles candle (“Noel”) 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 Item #502302 Wood Crack Effect Cube and Item # 50178 Pebbles candle (“Peace,” “Joy,” and “Love,”) 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 (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. In addition, the DOC has determined that candles molded in the form of certain identifiable objects, such as an animal, a number, and candles designed solely for use in connection with the Christmas holiday, are not within the scope of the antidumping duty order. In our opinion, Item #50293 Wreath Decorated Planter, Item # 50302 Wood Crack Effect Cube, Item #50303 X’mas Decoration Cube, and Item #50304 Christmas Decoration Cube are within the scope of the antidumping duty order on petroleum wax candles from China. Item #50178 Pebbles candle is not within the scope of the antdumping 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