The tariff classification of a "Nautical Candle Set" from China.

NY E87086 September 20, 1999 LA-2-34:RR:NC:SP:236 E87086 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Anne Ornstein Lillian Vernon Corporation One Theall Road Rye, NY 10580-1450 RE: The tariff classification of a "Nautical Candle Set" from China. Dear Ms. Ornstein: In your letter dated September 8, 1999, you request a tariff classification ruling. The sample that you submit, "Nautical Candle Set", consists of three pillar candles that measure approximately 5-1/2" in height and 4" in diameter and will be packaged together for retail sale. The first candle is red colored with white vertical stripes and a white anchor molded to its side. The second candle is red colored with white vertical stripes and a white lifesaver ring molded to its side. The third candle is blue colored with white vertical stripes and a light house molded to its side. The applicable subheading for the "Nautical Candle Set" 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 candle set is 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