The tariff classification of candles from China.

NY G80395 August 14, 2000 CLA-2-34:RR:NC:SP:237 G80395 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 candles from China. Dear Mr. Epstein: In your letter dated August 9, 2000, on behalf of your client, Avon Products, Inc. of New York, New York, you request a tariff classification ruling. You submit the following samples: PP #1003672, Gourd Shaped Candle--Eggplant, is a purple colored scented pillar candle that measures approximately 4" in height and 3-1/2" in diameter. PP #1003650, Gourd Shaped Candle--Large Pear, is an orange colored scented pillar candle that is oval shaped at the base and measures approximately 5" in height x 3" in width x 4-1/2" in length. PP #1003671, Gourd Shaped Candle--Short Pear, is an orange colored scented pillar candle that is oval shaped at the base and measures approximately 3" in height x 3" in width x 4-1/2" in length. PP #103667, Puzzle Pillar, is a red colored pillar candle with wavy sides that measures approximately 4-1/2" in height and 1-1/2" in width. The applicable subheading for the above described candles 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, PP #1003672, Gourd Shaped Candle--Eggplant, PP #1003650, Gourd Shaped Candle--Large Pear, PP #1003671, Gourd Shaped Candle--Short Pear, and PP #103667, Puzzle Pillar, 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 F. Cantone at 212-637-7018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division