The tariff classification of a set of three pillar candles in a crate from China.

NY F85513 April 17, 2000 CLA-2-34:RR:NC:SP:237 F85513 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Pilar Dorfman E. Besler & Company P.O. Box 66361 Chicago, ILL 60666-0361 RE: The tariff classification of a set of three pillar candles in a crate from China. Dear Ms. Dorfman: In your letter dated April 7, 2000, on behalf of LTD Commodities, Incorporated of Bannockburn, Illinois, you request a tariff classification ruling. The sample that you submit, Item #20353, Seashell Set of Three Pillar Candles in a Crate, consists of three pillar candles (pink, green, and purple colored) that measure approximately 4" in height and 2-1/2" in diameter and are packaged together in a wooden crate for retail sale. Each candle has a honeycombed texture with a corrugated cardboard band around its center that measures approximately 2-1/2" in height and 2-1/2" in diameter and is decorated with a ceramic seashell. Each candle is wrapped in cellophane and tied at the top with a raffia bow. You submit photographs indicating that the sample will also be imported decorated with a ceramic apple motif (Item #20352, Apple Set of Three Pillar Candles in a Crate). The applicable subheading for Item #20352, Apple Set of Three Pillar Candles in a Crate, and Item #20353, Seashell Set of Three Pillar Candles in a Crate, 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 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. In our opinion, Item #20352, Apple Set of Three Pillar Candles in a Crate, and Item #20353, Seashell Set of Three Pillar Candles in a Crate, are 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