The tariff classification of a cube candle with a fitted metal tray from China.

NY F88639 June 22, 2000 CLA-2-34:RR:NC:SP:237 F88639 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Alice Liu Atico International USA, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of a cube candle with a fitted metal tray from China. Dear Ms. Liu: In your letter dated June 14, 2000, you request a tariff classification ruling. The sample that you submit, Item #C74Q0964, Candle With Metal Holder, consists of a white colored scented cube shaped candle that measures approximately 3-3/4" on all sides packaged together with a square shaped gold colored fitted metal tray with four ball feet that measures approximately 4-1/2" on all sides. The candle is tied to the tray with an artificial gold colored bow. Your sample is being returned upon your request. The applicable subheading for Item #C74Q0964, Candle With Metal Holder, 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 #C74Q0964, Candle With Metal Holder, 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