The tariff classification of "Animal Spirits" Animal Sculpted Candles from China.

NY F83665 March 10, 2000 CLA-2-34:RR:NC:SP:237 F83665 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Paula Reeder Lava Enterprises, Inc. 3979 Lockridge Street San Diego, CA 92102 RE: The tariff classification of "Animal Spirits" Animal Sculpted Candles from China. Dear Ms. Reeder: In your letter dated February 17, 2000, you request a tariff classification ruling. The sample that you submit, "Animal Spirits" Animal Sculpted Candles (Tiger), is a white colored candle poured into a brown colored pillar shaped wax container that measures approximately 5-1/2" in height and 3-1/2" in diameter and is decorated with a wax reclining tiger on a ledge, a wax tiger head that protrudes 1-1/2" from the candle, and wax foliage molded to the container. You state that the candle is made of approximately 71% stearin wax and 29% paraffin wax, and will also be imported in panda, elephant, cockatoo, butterfly, and water lily designs. The applicable subheading for "Animal Spirits" Animal Sculpted Candles, 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. In our opinion, candles containing more than 50% stearin 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