The tariff classification of a rectangular block candle and metal candleholder from China.

NY C88963 July 7, 1998 CLA-2-34:RR:NC:SP:236 C88963 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Anne M. Neary Nantucket Distributing 261 White's Path South Yarmouth, MA 02664 RE: The tariff classification of a rectangular block candle and metal candle holder from China. Dear Ms. Neary: In your letter dated June 5, 1998, you requested a tariff classification ruling. The submitted sample is a rectangular block shaped candle with four wicks protruding from the top face of the block, and is composed of a white wax core with red wax outer shell. The candle measures 2 1/8" high, 11 7/8" long, and 2 7/8" wide. The candle will be imported with a metal candle holder as a set. The essential character of the set is imparted by the candle. The applicable subheading for the above described sample 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 percent ad valorem. The Department of Commerce (DOC) 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 sample candle is in a shape that is 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 B. Swierupski Director, National Commodity Specialist Division