The tariff classification of a wedding cake candle from China.

NY E87888 October 6, 1999 LA-2-34:RR:NC:SP:236 E87888 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Steve Beauchesne TMC Group Inc. 1 Treasure Lane P.O. Box 346 Derry, NH 03038-0346 RE: The tariff classification of a wedding cake candle from China. Dear Mr. Beauchesne: In your letter dated September 9, 1999, you request a tariff classification ruling. The sample that you submit, Style #W234, Three Tier Decorated Large Wedding Cake Candle, is a white colored candle molded in the shape of a three tier wedding cake that measures approximately 5-1/4" in height, 5" in diameter at its base, 3" in diameter at its mid-section and 2-1/4" in diameter at its top. The candle is decorated with both yellow colored wax roses and wax silver pearls molded around its base, second tier and on top. The candle is wrapped in cellophane and tied at the top with a silver bow. You also submit a sample of Style #W234 in a smaller size that measures approximately 2-3/4" in height, 2-1/2" in diameter at is base, 1-1/2" in diameter at its mid-section and 1" in diameter at its top. 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 recognizable objects, such as an animal and a number, are not within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, both samples of Style #W234, Three Tier Decorated Large Wedding Cake Candle, 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 212-637-7062. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division