The tariff classification of a teapot candle and wooden base from China.

NY E89776 December 10, 1999 CLA-2-34:RR:NC:SP:236 E89776 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 4420.90.8000 Ms. Khem Lall Federated Merchandising Group 1440 Broadway New York, NY 10018 RE: The tariff classification of a teapot candle and wooden base from China. Dear Ms. Lall: In your letter dated November 5, 1999, you request a tariff classification ruling. The sample that you submit, Item #MDC-2201-1, Chinese Teapot Candle With Wooden Base, consists of a candle molded in the shape of a Chinese teapot that measures approximately 3" in height x 4" in square. You state that the candle will be imported as a set for retail sale with a rectangular shaped wooden base that measures approximately 3/4" in height x 5" in length x 3" in width. In our opinion, Item #MDC-2201-1, Chinese Teapot Candle With Wooden Base, is not a set for Customs purposes. Therefore, the candle and the wooden base are classified separately. The applicable subheading for the Chinese Teapot Candle 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 rate will remain unchanged for the year 2000. The applicable subheading for the wooden base will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2% ad valorem. The rate will remain unchanged for the year 2000. The Department of Commerce (DOC) has determined that petroleum wax candles in the following shapes: tapers, spirals, and straightsided dinner candles; rounds, columns, pillars, votives; and various waxfilled 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 form of certain identifiable objects, such as an animal or a number, are not within the scope of the antidumping duty order. In our opinion, the Chinese Teapot Candle is 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