The tariff classification of a palm oil wax blend candle from China.

NY F89490 July 14, 2000 CLA-2-34:RR:NC:SP:237 F89490 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 palm oil wax blend candle from China. Dear Ms. Petrus: In your letter dated July 6, 2000, on behalf of Bath & Body Works, you request a tariff classification ruling. The sample that you submit, Item #6261, Pillar Candle, is a white colored pillar candle that measures approximately 3" in height and 3" in diameter. The candle is stated to contain 51% palm oil wax and 49% petroleum wax. Your sample is being returned upon your request. The applicable subheading for Item #6261, Pillar 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, Item #6261, Pillar Candle, containing more than 50% palm oil wax, is not within the scope of the antidumping duty order. 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