The tariff classification of candles from China.

NY E85719 August 13, 1999 LA-2-34:RR:NC:SP:236 E85719 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of candles from China. Dear Mr. Hoffacker: In your letter dated August 5, 1999, on behalf of Consolidated Stores, Inc. of Columbus, Ohio, you request a tariff classification ruling. You submit the photographs described below: 1. Item #S23/10162A 3" x 3" Round Pillar Candle with Ladybugs is a white colored pillar candle that measures approximately 3" in height and 3" in diameter and is decorated with wax ladybugs molded to its side. 2. Item #S23/10162B 3" x 3" Round Pillar Candle with Butterflies is a grayish white colored pillar candle that measures approximately 3" in height and 3" in diameter and is decorated with wax pink and blue colored butterflies molded to its side. 3. Item #S23/10162C 3" x 3" Round Pillar Candle with Bees is a yellow colored pillar candle that measures approximately 3" in height and 3" in diameter and is decorated with wax bees molded to its side. 4. Item #S23/10157B 3.25" (wide) x 3.25" (length) x 3" (tall) Square Candle with Ladybugs is a white colored candle molded in the shape of a cube that measures approximately 3" in height x 3-1/4" in width x 3-1/4" in length. The candle is decorated with wax ladybugs and flowers molded to its side, and will also be imported with wax butterflies or bees, in lieu of ladybugs, molded to its side. 5. Item #S23/10435 4" x 4" Round Pillar Candle with Roses is a white colored pillar candle that measures approximately 4" in height and 4" in diameter and is decorated with wax red roses and gold leaves molded to its side. The candle is wrapped in a polybag tied at the top with a gold ribbon. The applicable subheading for the above described items 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, the above described items 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