The tariff classification of candles from China.

NY C87308 May 1, 1998 CLA-2-34:RR:NC:SP:236 C87308 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Anne Ornstein Lillian Vernon Corporation 543 Main Street New Rochelle, NY 10801 RE: The tariff classification of candles from China. Dear Ms. Ornstein: In your letter dated April 28, 1998, you requested a tariff classification ruling. The submitted samples are as follows: 1. Item #NF303/3A is a candle molded in the shape of a rose. It is colored blue and measures approximately 2-3/4 inches in diameter by 1-1/4 inches in height. The candle is meant to float in a bowl or tub. 2. Item #NG431M is a candle molded in the shape of a seashell. It is colored gold and measures approximately 2 inches across its widest point by 1 inch in thickness. The candle is meant to float in a bowl or tub. You also request the tariff classification of a third candle and indicate that a sample is not available. Based on your description, the candle is molded in the shape of a sun. It is colored gold and measures approximately 9cm. The applicable subheading for the above described candles 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 1.2% 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 addition, the Department of Commerce has determined that candles molded in the form of certain identifiable objects are not within the scope of the antidumping duty order on petroleum-wax candles from China. In our opinion, Items #NF303/3A and #NG431M described above are not within the scope of the antidumping duty order. We are unable to offer an opinion on the candle molded in the shape of a sun without seeing a sample or photograph. 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 B. Swierupski Director, National Commodity Specialist Division