The tariff classification of candles and a wax cylinder from China.

NY E87727 September 27, 1999 LA-2-34:RR:NC:SP:236 E87727 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 9602.00.40000 Ms. Nancy J. Meyers Northern Lights Enterprises 3474 Andover Road Wellsville, NY 14895 RE: The tariff classification of candles and a wax cylinder from China. Dear Ms. Meyers: In your letter dated September 16, 1999, you request a tariff classification ruling. You submit the samples described below: 1. Tie-Dyes "A" is a white colored pillar candle that measures approximately 6-1/4" in height and 6-1/4" in diameter. The candle is decorated with vibrant multi-colored layers of wax to give a "tie-dyed" effect. The top of the candle has a six petal flower-shaped depression that measures approximately 4-1/4" across from point to point and 1/4" in depth. The candle has a black paper band that measures approximately 1-3/4" in height with the word "TIE-DYES" around its middle. 2. Tie-Dyes "B" is a white colored pillar candle that measures approximately 4-1/4" in height and 4-1/4" in diameter. The candle is decorated with vibrant multi-colored layers of wax to give a "tie-dyed" effect. The top of the candle has a six petal flower-shaped depression that measures approximately 3" across from point to point and 1/4" in depth. The candle has a black paper band that measures approximately 1-3/4" in height with the word "TIE-DYES" around its middle. 3. Raw Material "C" is a white colored solid wax cylinder that measures approximately 5" in height and 5" in diameter. The cylinder has a 1/4" hole drilled through its center from top to bottom, but does not have a wick. The applicable subheading for the Tie-Dyes "A" and Tie-Dyes "B" 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 Free. The applicable subheading for Raw Material "C" will be 9602.00.4000, HTS, which provides for Worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: Molded or carved articles of wax. The rate of duty will be 1.8 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. In our opinion, Tie-Dyes "A" and Tie-Dyes "B" are within the scope of the antidumping duty order on petroleum wax candles from China. Raw Material "C" is not a candle; therefore, it is not subject to 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 212-637-7062. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division