The tariff classification of candles from China.

NY E85715 September 14, 1999 LA-2-34:RR:NC:SP:236 E85715 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Paula M. Connelly Middleton & Shrull 44 Mall Road, Suite 208 Burlington, MA 01803-4530 RE: The tariff classification of candles from China. Dear Ms. Connelly: In your letter dated August 5, 1999, on behalf of Boston Warehouse Trading Corp. of Norwood, Massachusetts, you request a tariff classification ruling. You submit the samples described below: 1. Style #90215, Bulb Urn Candle, consists of a yellow colored candle poured into an orange colored box-like terra-cotta container on a terra-cotta square pedestal. It measures overall approximately 7" in height and 3-1/2" square at its lip, tapering to 2-1/2" square at its base. The container is decorated with a lily molded to each side, with the word "Lily" molded above it, and will also be imported molded with tulip, hyacinth or daffodil decorations. The Bulb Urn Candle will also be imported in Style #90216 that measures approximately 5-1/2" in height. 2. Style #90225, Vegetable Urn Candle, consists of a white colored candle poured into a gray and white colored terra-cotta flower pot that measures approximately 5-1/2" in height and 2-1/4" at its base. The container is decorated with a radish molded to its side, and will also be imported molded with peapod or onion decorations. 3. Style #90123, Gold Urn Candle, consists of a white colored candle poured into a gold colored urn shaped terra-cotta container that measures approximately 7" in height and 4-1/2" in diameter at its rounded lip, tapering to 2-1/2" in width at its base. The Gold Urn Candle will also be imported in Style #90122 that measures approximately 4-1/2" in height, and in "Silver Vase" Styles #90124 and #90125 that measure approximately 3-1/2" in height and 5" in height respectively. The above described samples are composite goods for Customs' purposes. In our opinion, the candles convey the essential character of these goods. The applicable subheading for the above described samples 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 Free. 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, all of the above described samples are within the scope of the antidumping duty order on petroleum wax candles from 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 212-637-7062. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division