The tariff classification of a "Heart Shaped Wax Piece Layered Candle" from China.

NY G84525 November 20, 2000 CLA-2-34:RR:NC:SP:237 G84525 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 a "Heart Shaped Wax Piece Layered Candle" from China. Dear Mr. Epstein: In your letter dated November 16, 2000, on behalf of your client, Avon Products, Inc. of New York, New York, you request a tariff classification ruling. The sample that you submit, PP #220590, "Heart Shaped Wax Piece Layered Candle", consists of twenty four pink colored wax hearts stacked on top of one another with a wick inserted in the center of the stack to form a candle. Each wax heart measures approximately 1/4" in height and 3-1/2" across its widest point, with the total stack measuring approximately 3" in height. Your sample is being returned upon your request. The applicable subheading for PP #220590, "Heart Shaped Wax Piece Layered 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. In addition, the DOC has 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 on petroleum wax candles from China. In our opinion, PP #220590, "Heart Shaped Wax Piece Layered 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