The tariff classification of a rectangular block candle and a metal candleholder from China.

NY E88520 October 19, 1999 LA-2-34:RR:NC:SP:236 E88520 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 a rectangular block candle and a metal candleholder from China. Dear Mr. Hoffacker: In your letter dated October 1, 1999, you request a tariff classification ruling. The photograph that you submit, Item #S23/P70573, 3-Wick Rectangular Block Candle With Metal Candleholder, consists of a yellow colored rectangular block shaped three wick candle that measures approximately 2" in height x 6" in length x 2-3/4" in width. The candle will be imported as a set with a gold colored rectangular shaped metal holder that measures approximately 1-1/2" in height x 6-1/4" in length x 3-1/4" in width. The candle and holder are tied together with a gold ribbon. In our opinion, Item #S23/P70573, 3-Wick Rectangular Block Candle With Metal Candleholder is a set for Customs purposes, and under the General Rules of Interpretation (GRI) for the Harmonized Tariff Schedule, the candle conveys the essential character. GRI 3(b) noted. The applicable subheading for the above described item 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 (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 molded in the shape of certain recognizable objects, such as an animal and a number, are not within the scope of the antidumping duty order. In our opinion, Item #S23/P70573, 3-Wick Rectangular Block Candle With Metal Candleholder is not 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