The tariff classification of two candles from China.

NY G84329 December 4, 2000 CLA-2-34:RR:NC:SP:237 G84329 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 9505.90.6000 Mr. Ben Apolinario Dalton International Limited 104 Delaware Ave. Olyphant, PA 18447 RE: The tariff classification of two candles from China. Dear Mr. Apolinario: In your letter dated November 13, 2000, you request a tariff classification ruling. You submit the following samples: Item #1, 3 x 4 Round Candle W/Holiday Angel Motif, is a green colored scented pillar candle that measures approximately 4" in height and 3" in diameter and is decorated with four engraved generic trumpet blowing angels and stars. There are no symbols on this candle which dedicate the candle for use at Christmas. Item #2, 3 x 6 Round Candle W/ Wax Chips of Jack-O-Lanterns and Black Cats, is a white colored pillar candle that measures approximately 6" in height and 3" in diameter and is decorated with jack-o'-lanterns and black cats embedded underneath the wax. The decorations cannot be removed without damage to the candle. The applicable subheading for Item #1, 3 x 4 Round Candle W/Holiday Angel Motif, 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 applicable subheading for Item #2, 3 x 6 Round Candle W/ Wax Chips of Jack-O-Lanterns and Black Cats, will be 9505.90.6000, (HTS), which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other. 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 designed only for use in connection with a holiday or special event are not within the scope of the antidumping duty order. In our opinion, Item #1, 3 x 4 Round Candle W/Holiday Angel Motif, is within the scope of the antidumping duty order. Item #2, 3 x 6 Round Candle W/ Wax Chips of Jack-O-Lanterns and Black Cats, 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