The tariff classification of palm oil wax-filled containers from China.

NY F82376 February 2, 2000 CLA-2-34:RR:NC:SP:237 F82376 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Joel K. Simon Serko & Simon LLP One World Trade Center Suite 3371 New York, NY 10048 RE: The tariff classification of palm oil wax-filled containers from China. Dear Mr. Simon: In your letter dated January 27, 2000, on behalf of your client, Russ Berrie and Company, Inc. of Oakland, New Jersey, you request a tariff classification ruling. You submit the following samples and photographs: 1. Item #100848, Nature's Expressions Forever Lavender Candle, consists of scented white colored palm oil wax (100%) poured into a purple colored cube-shaped wax container (made of 10% palm oil wax and 90% paraffin wax) that measures approximately 2-3/4" square. 2. Item #100902, Nature's Expressions After The Rain Candle, consists of scented blue colored palm oil wax (100%) poured into a blue colored cube-shaped wax container (made of 10% palm oil wax and 90% paraffin wax) that measures approximately 2-3/4" square. 3. Item #100910, no sample submitted, which you state will also consist of scented palm oil wax (100%) poured into a cube-shaped wax container (made of 10% palm oil wax and 90% paraffin wax) that measures approximately 2-3/4" square. 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 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 made of more than 50% beeswax are not within the scope of the antidumping duty order. Based upon your submission, the total wax components by weight of each of the imported candles will be 300 grams with a weight of paraffin wax of 121.5 grams (40.5% of total weight) and a weight of palm oil wax of 178.5 grams (59.5% of total weight). In our opinion, candles containing more than 50% palm oil wax 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