The tariff classification of a birdhouse shaped candle set from China.

NY G82103 September 19, 2000 CLA-2-34:RR:NC:SP:237 G82103 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a birdhouse shaped candle set from China. Dear Mr. Hoffacker: In your letter dated September 13, 2000, on behalf of Consolidated Stores, Inc. of Columbus, Ohio, you request a tariff classification ruling. The sample that you submit, Item #48964, Birdhouse Shaped Candles With Trivet And Wax Powder, consists of three birdhouse shaped candles that measure 7" in height and 2" in width, 5-1/2" in height and 4" in width, and 4" in height and 3-1/4" in width, respectively, and are decorated with molded wax flowers and bees. The candles will be imported as a set with a yellow colored circular shaped metal tray that measures approximately 1/2" in height and 10" in diameter, and a polybag that measures approximately 1" in height x 3" in width x 5" in length and is filled with granules of yellow wax powder marked "Bird Seed." As pictured on the retail packaging, which is marked "Birdhouse Candle Garden," and stated in your letter, these items will be imported and sold in one retail package and are clearly intended to be used together. The birdhouse shaped candles are placed on the metal tray and the "bird seed" is sprinkled around the candles. Your sample is being returned upon your request. The applicable subheading for Item #48964, Birdhouse Shaped Candles With Trivet And Wax Powder, 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 #48964, Birdhouse Shaped Candles With Trivet And Wax Powder, 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