The tariff classification of a decorative candle jar with candle from China.

NY F82797 March 7, 2000 CLA-2-34:RR:NC:SP:237 F82797 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. John Reich Cataract Customhouse Brokerage, Inc. 2094 Grand Island Boulevard Grand Island, NY 14072 RE: The tariff classification of a decorative candle jar with candle from China. Dear Mr. Reich: In your letter dated February 22, 2000, on behalf of your client, Dan Dee Imports Canada Ltd. of Mississauga, Ontario, you request a tariff classification ruling. You submit photographs of the item, Decorative Candle Jar With Candle, which consists of a candle poured into a decorative glass container that is comprised of three parts: a ribbed jar, a ceramic shade and a ceramic plate base, which gives the candle the "appearance" of a lamp. The ribbed jar measures approximately 4-3/4" in height and 11-1/2" in diameter. The ceramic shade measures approximately 4-3/4" in height and 11" in diameter at the top, widening to 17-3/4" at the bottom. The ceramic plate base measures approximately 4-1/2" in diameter. The candle will be imported with assorted shade decorations such as a dog, little girl, horse, and foliage. The applicable subheading for the Decorative Candle Jar With Candle (with dog, little girl, horse, and foliage shade decorations) 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. We are unable to issue a binding ruling on the other two shade decorations, which appear to be a snowman and a Santa Claus like figure, without samples. 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, the Decorative Candle Jar With Candle (with dog, little girl, horse, and foliage shade decorations) 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