The tariff classification of Candles from China.

NY D85645 December 18, 1998 CLA-2-34:RR:NC:2:236 D85645 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Anthony Mok Uni-King Marketing Inc. 2770 Steeles Ave. W., Unit 3 Concord, Ontario L4K 4N5 RE: The tariff classification of Candles from China. Dear Mr. Mok: In your letter dated November 20, 1998, you requested a tariff classification ruling. The samples submitted are as follows: Item #7B3- 5.2 CM Watermelon Floaters- consists of four candles molded in the shape of a watermelon. Each candle measures approximately 1" in height and 2" in diameter. Item #6F2- 6.25" Sailor With Leg Up- is a candle molded in the shape of a sailor with one of his legs raised over a life preserver. The candle measures approximately 6 1/2" in height and 4" across its base. Item #5D15- 3.25" X 4.25" Fat Man In Tube- is a candle molded in the shape of a heavy set man in a candy strip bathing suit riding in an inflated green tire tube. The candle measures approximately 3 1/2" in height and 4 1/2" across its base. The applicable subheading for the above described candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States,(HTS), which provides for Candles, tapers and the like. The rate of duty will be 1.2 percent ad valorem. Effective January 1, 1999, the rate of duty will be Free. 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. The Department has also determined that candle molded in the shape of certain identifiable object, such as an animal or a numeral are not within the scope of the antidumping duty order. In our opinion, the samples are not within the scope of the antidumping duty order on petroleum wax candles from China. 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