The tariff classification of Candles from China.

NY D88487 March 26, 1999 CLA-2-34:RR:NC:2:236 D88487 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mrs. Jean Fair Robert Alan Candle Company 14501 Townsend Road Philadelphia PA 19154 RE: The tariff classification of Candles from China. Dear Mrs. Fair: In your letter dated March 3, 1999, you requested a tariff classification ruling. The samples submitted are as follows: Item #85004 is an off-white pillar candle decorated with a base molded in the form of a wheat bundle surrounded by various fruits and vegetables. The candle measures approximately 5" in height, 3" in diameter at the top and 4 1/2" in diameter at its base. Item #85100 is a candle molded in the shape of a pumpkin designed with ribs colored with various patchwork. The candle measures approximately 4" in height and 4 3/4" in diameter. Item #85101 is a metallic copper colored candle molded in the shape of a pumpkin and measures approximately 4" in height and 4 1/2" in diameter. Item # 85103 is a candle molded in the shape of a cartoon scarecrow dressed in a cap, overalls, a green shirt and black boots. The candle measures approximately 5 1/2" in height and 2 3/4" at its base. The applicable subheading for the above describe samples will be 3406.00.0000, Harmonized Tariff Schedule of the United States, which provides Candles, tapers and the like. 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 DOC has also determined that candles molded in the shape of recognizable objects, such as an animal or a number are not within the scope of the antidumping duty order. In our opinion, the Item # 85004 is within the scope of the antidumping duty order. However, the Items #85100, #85101 and #85103 are not within the scope of the antidumping 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