The tariff classification of Candles from China.

NY D84170 November 24, 1998 CLA-2-34:RR:NC:2:236 D84170 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Craig M. Schau Emery Customs Brokers 6940A Eagle Road Middleburg Height, OH 44130 RE: The tariff classification of Candles from China. Dear Mr. Schau: In your letter dated September 26, 1998, on behalf of your client Darlington Farms, you requested a tariff classification ruling. The samples submitted are as follows: Item #2261- Bunny with Egg Tapered Candles- consists of two tapered candles laminated with a bunny and eggs, measuring approximately 10" in height and 1/2" in diameter. Item #2721- Starlite Mint Candle Set/2 - consists of two round candles molded in the shape of candy mints, measuring approximately 1" in height and 3 1/2" in diameter. Item #2928- Glowing Candle- consists of a blue ball-shaped glowing candle, measuring approximately 5" in diameter. Item #2936- Birdhouse Candle- consists of a candle molded in the shape of a birdhouse, measuring approximately 2 1/2" in height and 1 1/2" width. Item #2953- Terra Cotta Flower Candle- consists of a yellow candle in a terra cotta flower pot, measuring approximately 1 1/4" in height and 4" in width. Item #2961- Boy and Girl Bunny Candle Set- consists of two candles molded in the shape of a boy and girl bunnies, measuring approximately 3 1/2" in length. Item #2990 Egg Candles Set/2- consists of two candles each molded into the shape of an egg measuring approximately 3 1/2" in length. 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 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. The Department has also determined that candle molded in the shape of certain identifiable object, such as an animal, a numeral or a sphere, are not within the scope of the antidumping duty order. In our opinion, items # 2261, #2721 and #2953 within the scope of the antidumping duty order on petroleum wax candles from China. Item(s) #2928, #2936, #2961, #2990 are not within the scope of the 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