The tariff classification of a wax-filled gingerbread woman container from China.

NY F87293 June 7, 2000 CLA-2-34:RR:NC:SP:237 F87293 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Cathy Petrus Limited Distribution Services 7 Limited Parkway Reynoldsburg, OH 43068 RE: The tariff classification of a wax-filled gingerbread woman container from China. Dear Ms. Petrus: In your letter dated May 25, 2000, on behalf of Bath & Body Works, you request a tariff classification ruling. The sample that you submit, Item #271B-0508, Wax-Filled Ceramic Gingerbread Woman Candle, consists of a brown colored candle poured into a white colored figure shaped ceramic container that measures approximately 1-1/2" in height x 3-1/2" in width (at its widest point) x 4-1/4" in length. The candle is decorated with white colored wax features and hands to resemble a gingerbread woman. The applicable subheading for Item #271B-0508, Wax-Filled Ceramic Gingerbread Woman 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 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 #271B-0508, Wax-Filled Ceramic Gingerbread Woman Candle, is 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