The tariff classification of calming fountains with votive candles from China.

NY F83821 April 11, 2000 CLA-2-39:RR:NC:SP:222 F83821 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Juan Dominguez Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of calming fountains with votive candles from China. Dear Mr. Dominguez: In your letter dated March 17, 2000, you requested a tariff classification ruling. The first sample is identified as vendor stock number F90806DA. It is called an Open Ribs Fountain. The second sample is identified as vendor stock number F91263BA. It is called a Soothing Fountain. Both styles consist of a plastic fountain, a plastic base containing polished river rock stones, a votive candle, a submersible pump and an electrical cord. The base is designed with a space to hold a votive candle. The rocks can be attractively arranged in the base. The submersible pump produces a soothing sound of flowing water. The plastic components impart the essential character to these items. Both samples are returned as you requested. The applicable subheading for both styles of the above mentioned calming fountains will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. 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 votive samples are 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division