The tariff classification of four candles from China.

NY E81426 May 10, 1999 CLA-2-34:RR:NC:SP:236 E81426 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Paula Reeder Lava Enterprises, Inc. 3979 Lockridge Street San Diego, CA 92102 RE: The tariff classification of four candles from China. Dear Ms. Reeder: In your letter dated April 23, 1999, you requested a tariff classification ruling. The submitted samples are as follows: 1. Betty Crocker Bakery Collection Candle “Jumbo Cake” is a white colored scented pillar candle measuring approximately 3-1/2" in height and 6-1/2" in diameter. The pillar is decorated with a coating of wax with a texture resembling frosting on a cake and contains a fragrance of Angel Food. The pillar is wrapped in cellophane and tied at the top with a red and white ribbon. You indicate that the candle will come in at least six colors/fragrances. 2. Betty Crocker Bakery Collection Candle “Baby Bundt” is a brown and white colored scented candle measuring approximately 1-3/4" in height and 3-3/4" in diameter. The candle is molded in the shape of a dome, and is decorated with a coating of wax with a texture resembling frosting on a cake. You indicate that the candle will come in at least six colors/fragrances. 3. Betty Crocker Bakery Collection Candle “Lil Cake” is a scented pink colored votive type candle measuring approximately 2" in height and 1-7/8" in diameter. The pillar is decorated with a coating of wax with a texture resembling frosting on a cake. You indicate that the candle will come in at least six colors/fragrances. 4. Betty Crocker Bakery Collection Candle “Cake Slice” is a scented brown colored candle measuring approximately 3" in height x 3-5/8" x 1/4". The candle is molded in the shape of a triangle decorated to resemble a wedge of cake. The candle has the scent of chocolate fudge and is shrink-wrapped. You indicate that the candle will come in at least six colors/fragrances. The applicable subheading for the above described samples 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 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 certain identifiable objects, such as an animal and a number, are not within the scope of the antidumping duty order. In our opinion, the “Jumbo Cake” candle and the “Lil Cake” candle are within the scope of the antidumping duty order. The “Baby Bundt” candle and the “Cake Slice” candle 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 Basic ruling letter 1-6-97 version