The tariff classification of candles from China.

NY E86847 September 20, 1999 LA-2-34:RR:NC:SP:236 E86847 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 3406.00.0000 Ms. Sharon Wong Premier Candle Corporation 1255 Fewster Drive Mississauga, ON L4W 1A3 Canada RE: The tariff classification of candles from China. Dear Ms. Wong: In your letter dated September 3, 1999, you request a tariff classification ruling. You submit the samples described below: 1. Item #BS01 Holly Pillar Candle is a green colored scented pillar candle with green holly leaves and berries molded to its side that cannot be removed without damage to the candle. The candle measures approximately 6" in height and 3" in diameter. 2. Item #JW01 Heart Shaped Valentine Candle is a purple colored scented column candle molded into the shape of a heart at its top and base. The candle measures approximately 6" in height and 3-1/2" in diameter (across the width of the heart). The applicable subheading for Item #BS01 Holly Pillar Candle will be 9505.10.2500, Harmonized Tariff Schedule (HTS) of the United States , 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 #JW01 Heart Shaped Valentine Candle will be 3406.00.000, 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 designed solely for use in connection with the Christmas holiday are not within the scope of the antidumping duty order. In our opinion, Item #JW01 Heart Shaped Valentine Candle is within the scope of the antidumping duty order on petroleum wax candles from China. Item #BS01 Holly Pillar Candle is not 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