The tariff classification of leaf shaped candles from China.

NY F87271 June 1, 2000 CLA-2-34:RR:NC:SP:237 F87271 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Cathy Petrus Limited Distribution Services 7 Limited Parkway Reynoldsburg, OH 43068 RE: The tariff classification of leaf shaped candles from China. Dear Ms. Petrus: In your letter dated May 23, 2000, on behalf of Bath & Body Works, you request a tariff classification ruling. You submit the following samples: "Red and Silver" Fall Leaf Candle is a red and silver colored scented candle molded in the shape of a leaf that measures approximately 1-1/4" in height x 2-1/2" in width (at its widest point) x 4" in length. "Brown and Silver" Fall Leaf Candle is a brown and silver colored scented candle molded in the shape of a leaf that measures approximately 1-1/4" in height x 3" in width (at its widest point) x 4" in length. Your samples are being returned upon your request. The applicable subheading for the above described samples 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 form of certain identifiable objects, such as an animal or a number, are not within the scope of the antidumping duty order. In our opinion, "Red and Silver" Fall Leaf Candle and "Brown and Silver" Fall Leaf Candle 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