The tariff classification of fish shaped and boat shaped candles from China.

NY F81238 January 12, 2000 CLA-2-34:RR:NC:SP:237 F81238 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Belle Rucker I.F. Productions, Inc. A.N. Productions, Inc. P.O. Box 1568 Blaine, WA 98231 RE: The tariff classification of fish shaped and boat shaped candles from China. Dear Ms. Rucker: In your letter dated December 14, 1999, you request a tariff classification ruling. You submit the following samples: 1. Item #60253, "Fish Candle", is a white colored candle molded in the shape of a fish that measures approximately 4" in height x 1-3/4" in width x 6-3/4" in length. The fish has blue colored wax gills, a blue colored wax eye, and the word L'Ocean printed on its tail. 2. Item #60254, "Boat Candle", is a white and blue colored candle molded in the shape of a boat that measures approximately 3-1/2" in height x 1-7/8" in width x 4-1/2" in length. The candle has a 1-1/2" blue and white colored wax starfish molded to each side, and the word L'Ocean printed on its side. 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 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 shape of certain recognizable objects, such as an animal and an number, are not within the scope of the antidumping duty order. In our opinion, Item #60253, "Fish Candle", and Item #60254, "Boat 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 F. Cantone at 212-637-7018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division