The tariff classification of a "Lassen Glowing Art Sculpted Candle" from China.

NY F83668 March 9, 2000 CLA-2-34:RR:NC:SP:237 F83668 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 a "Lassen Glowing Art Sculpted Candle" from China. Dear Ms. Reeder: In your letter dated February 17, 2000, you request a tariff classification ruling. The sample that you submit, "Lassen Glowing Art Sculpted Candle," consists of a white colored candle poured into a blue colored pillar shaped wax container that measures approximately 4-7/8" in height and 3-1/2" in diameter. The container is decorated with a vertical oblong decal of swimming whales and wax starfish, shells and coral molded to its side. You state that the candle is made of approximately 60% stearin wax and 40% paraffin wax, and will be imported with five additional decal designs. The applicable subheading for "Lassen Glowing Art Sculpted 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 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