The tariff classification of a heart shape candle from China.

NY F82500 February 22, 2000 CLA-2-34:RR:NC:SP:237 F82500 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Arlen T. Epstein Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a heart shape candle from China. Dear Mr. Epstein: In your letter dated February 1, 2000, on behalf of your client, Avon Products, Inc. of New York, New York, you request a tariff classification ruling. The sample that you submit, Heart Shape Candle, is a red colored candle poured into a red colored heart shape wax container that measures approximately 4" in height and 4" in width at its widest point. The applicable subheading for Heart Shape Candle 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 has determined that petroleum wax candles in the following shapes: tapers, spirals, and straightsided dinner candles; rounds, columns, pillars, votives; and various waxfilled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, Heart Shape Candle 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 F. Cantone at 212-637-7018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division