The tariff classification of a ball shaped candle from China.

NY F85281 April 7, 2000 CLA-2-34:RR:NC:SP:237 F85281 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Irene Kwok Concept 3 Ltd. 26/F, Tower A, Southmark 11 Yip Hing Street Aberdeen, Hong Kong RE: The tariff classification of a ball shaped candle from China. Dear Ms. Kwok: In your letter dated March 28, 2000, you request a tariff classification ruling. The sample that you submit, Item #C3-47995, "Gold Color Ball Shape Candle," is a gold colored candle molded in the shape of a sphere that measures approximately 3" in diameter and is wrapped in cellophane. The applicable subheading for Item #C3-47995, "Gold Color Ball 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 (DOC) 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. The DOC has also determined that candles molded in the form of certain identifiable objects, such as an animal or a number, are not within the scope of the antidumping duty order. In our opinion, Item #C3-47995, "Gold Color Ball Shape Candle," 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 F. Cantone at 212-637-7018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division