The tariff classification of a heart shaped candle set from China.

NY F83273 February 22, 2000 CLA-2-34:RR:NC:SP:237 F83273 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Karen Doty Institutional Financing Services 5100 Park Road Benicia, CA 94510-1143 RE: The tariff classification of a heart shaped candle set from China. Dear Ms. Doty: In your letter dated February 11, 2000, you request a tariff classification ruling. The sample that you submit, Heart Floating Candles Set/3, consists of three pink colored candles molded in the shape of a heart and packaged together in a box with a shrink wrap cover. Each candle measures approximately 1" in height and 1-3/4" across its widest point. The applicable subheading for the Heart Floating Candles Set/3 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 molded in the shape of certain identifiable objects, such as an animal or a number, are not within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the Heart Floating Candles Set/3 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 F. Cantone at 212-637-7018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division