The tariff classification of Floral Candles fitted into Metal and Terra-Cotta Pots from China

NY B89754 October 24, 1997 CLA-2-34:RR:NC:2:236 B89754 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Sally Berghauser The Paper Magic Group, Inc. 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of Floral Candles fitted into Metal and Terra-Cotta Pots from China Dear Ms. Berghauser: In your letter dated September 22, 1997, you requested a tariff classification ruling. The samples submitted are as follows: Item #615337 is a candle molded in the shape of a yellow floral bouquet with green leaves. The candle is fitted into a metal bucket such that it protrudes above and beyond the lip of the bucket. The candle measures approximately 3 1/2" in height and 3 3/4" at its widest width. The bucket measures approximately 2 1/4" in height and 2 5/8" in diameter. Item #615335 is a candle molded in the shape of a purple floral bouquet with green leaves. The candle is fitted into a terra-cotta pot such that it protrudes above and beyond the lip of the pot. The candle measures approximately 4" in height and 3" at its widest width. The terra-cotta pot measures approximately 2 1/2" in height and 2 1/2" in diameter. The applicable subheading for Item #615337 and Item #615335 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. Items #615337 and #615335 contain candles molded in recoginzable shapes other than those described within the scope. The candles are fitted, not poured, into their containers. Therefore, in our opinion, these items 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