The tariff classification of candles from China.

NY E88890 November 22, 1999 LA-2-34:RR:NC:SP:236 E88890 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Amy Johnson Walmart Stores 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of candles from China. Dear Ms. Johnson: In your letter dated November 4, 1999, you request a tariff classification ruling. You submit the samples described below: 1. Item #82277, Blue 4 x 6 Sculpted Rose, is a blue colored pillar candle with blue colored wax roses molded on its side. The candle measures approximately 6" in height and 4" in diameter and will be imported in a set of two with a similar candle that measures approximately 4" in height and 3" in diameter. Both candles will also be imported in purple, pink and yellow colors. 2. Item #82276, Blue Heart-Shaped with Sculpted Angel, is a blue colored candle molded in the shape of a heart with blue colored angels and roses molded to its side and outlined by pearls. The candle measures approximately 3-1/2" in height and 4-1/2" across its widest point. The candle will also be imported in purple, pink and yellow colors. 3. Item #82275, Purple 3 x 5 Sculpted Rose, is a purple colored pillar candle with purple colored roses molded to its side. The candle measures approximately 5" in height and 3" in diameter. The candle will also be imported in blue, pink and yellow colors. The applicable subheading for the above described items 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 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 identifiable objects, such as an animal and a number, are not within the scope of the antidumping duty order. In our opinion, Item #82277, Blue 4 x 6 Sculpted Rose, and Item #82275, Purple 3 x 5 Sculpted Rose, are within the scope of the antidumping duty order on petroleum wax candles from China. Item #82276, Blue Heart-Shaped with Sculpted Angel, is not within 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