The tariff classification of candles from China.

NY E89779 November 22, 1999 LA-2-34:RR:NC:SP:236 E89779 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of candles from China. Dear Ms. Wierbicki: In your letter dated November 15, 1999, you request a tariff classification ruling. You submit the samples described below: 1. "3 Layer Star-Shaped Candle" is a star shaped candle molded with red, white and blue colored wax. The candle measures approximately 3-1/8" in height and 3-5/8" in width at its widest point. 2. Item #L-1490B, "Embossed Ball Candle W/Pearl Color Finish", is a white colored candle molded in the shape of a sphere with the texture resembling pearls. The candle measures approximately 4" in diameter. The applicable subheading for the item will be 3406.00.0000, Harmonized Tariff Schedule of the United States (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 molded in the shape of certain recognizable objects, such as a sphere, are not within the scope of the antidumping duty order. In our opinion, the above described candles are 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