The tariff classification of Candles from China

NY B89261 October 10, 1997 CLA-2-34:RR:NC:2:236 B89261 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Arlen T. Epstein Serko & Simon, LLP One World Trade Center, Suite 3371 New York NY 10048 RE: The tariff classification of Candles from China Dear Mr. Epstein: In your letter dated September 9, 1997, on behalf of your client, Russ Berrie and Company, Inc., you requested a tariff classification ruling. The samples submitted are as follows: Item Number 14124 is a single poured candle molded in the shape of a cup. It measures approximately 4" in diameter at the top, 2 15/16" in diameter at the base and 3 1/8" in height. Item Number 14128 is a single poured candle molded in the shape of a vase. It measures approximately 2 1/4" in diameter at the top, 2 3/4 in diameter at the base and 6 3/4" in height. Item Number 14133 is a single poured candle molded in the shape of a vase. It measures approximately 3" in diameter at the top, 1 3/4" in diameter at the base and 3 1/4" in height. Item Number 14127 is a candle set molded in the shape of a cup with a flower at the top. The set measure approximately 3 3/4" in diameter at the top, 1 3/4" in diameter at the base and 3" in height. The set consists of two components, (a) a wax base molded in the shaped of a cup and flower petals with a whole at the top center measuring approximately 1 1/4" in diameter and 3/4" in depth; and (b) a small candle molded in the shape of a seed pod (cup cake-like) designed to fit in the top of (a) to complete the set. The applicable subheading for all of the above items will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides for Candles, tapers and the like. The rate of duty will be 2.3 percent ad valorem. The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the above described samples are candles in recognizable shapes that are not within the scope of the antidumping duty order. 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 V. Gualario at 212-466-5744. Sincerely, Robert Swierupski Director National Commodity Specialist Division