The tariff classification of Candles from China.

NY D86834 March 1, 1999 CLA-2-34:RR:NC:2:236 D86834 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 9509.10.2500 Ms. Mary E. Keller The A.W. Fenton Company Inc. P.O. Box 75029 Cincinnati, Ohio 45275-0029 RE: The tariff classification of Candles from China. Dear Ms. Keller: In your letter dated January 21, 1999, on behalf of your client Beck International Inc., you requested a tariff classification ruling. The sample submitted is a white 6" cube candle with three wicks. The design of an angel blowing a trumpet is embossed on each of its four sides. You also submit design drawings of a fir tree, a reindeer and a fir tree with a star that will be embossed in the same manner on each side of similar 6" cube candles. The applicable subheading for 6" cube candles with the design of an angel, a reindeer or a fir tree embossed on each of its four sides will be 3406.00.00000, Harmonized Tariff Schedule of the United States, (HTS), which provides for Candles, tapers and the like. The rate of duty will be Free. The applicable subheading for 6" cube candles with the design of a fir tree with a star embossed on each of its four sides will be 9505.10.2500, HTS, which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be Free. 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 our opinion, 6" cube candles embossed with the design of an angel, a reindeer or a fir tree on each of its four sides are within the scope of the antidumping duty order on petroleum wax candles from China. However, 6" cube candles embossed with the design of a fir tree with a star (a recognized symbol of Christmas) 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 212-637-7062. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division